THE HON’BLE SRI JUSTICE SANJAY KUMAR AND THE HON’BLE SRI JUSTICE P.KESHAVA RAO C.E.A. No.247 OF 2017 JUDGMENT: (Per Hon’ble Sri Justice Sanjay Kumar)

This appeal by the Andhra Pradesh State Financial Corporation, Nalgonda, under Section 35 G of the Central Excise Act, 1944 (for short ‘the Act of 1944’), arises out of the order dated 12.06.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench at Hyderabad (hereinafter, ‘the Tribunal’), in Appeal No.E/677/2002-DB. The said appeal was preferred by the appellant herein against the Order-in-Original No.65-2001-HYD-III.ADJN, dated 28.03.2002.

Significantly, the appellant Corporation failed to appear before the Tribunal, but in exercise of its discretion under Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the Tribunal deemed it fit to decide the case on merits instead of dismissing it for non-prosecution. It may be noted that the appellant Corporation raised as many as eight grounds of appeal before the Tribunal in its challenge to the Order-

in-Original dated 28.03.2002.

At this stage, it is also relevant to note that the role of the appellant Corporation in t