D.G. Karnik, J.

This appeal is directed against the order dated 27th February 2006 passed by the Customs, Central Excise and Services Tax Appellate Tribunal (for short "the Tribunal") rejecting the application filed by the appellant for restoration of its appeal for non prosecution.

2. The appellant had filed an appeal before the Tribunal bearing No.E/2822/98 -Mum challenging the order in original dated 30th April 1998 passed by the Commissioner of Central Excise (Appeals). The appeal was posted for hearing on 25th May 2005. As the appellant was absent, the Tribunal dismissed the appeal. Application filed by the applicant for setting aside the order of dismissal for non prosecution was rejected by the Tribunal. Hence the appeal.

3. Learned counsel for the appellant submitted that under the Central Excise Act, 1944 (for short "the Act") the Tribunal has no power to dismiss an appeal for default in appearance of an appellant. Even if the appellant is absent, the Tribunal is required to decide the appeal on merits. In support, learned counsel referred to and relied upon a decision of Gujarat High Court in Viral Laminates Vs. Union of India, 1998 (100) E.L.T. 335 (Guj.) and th