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Section 46 Customs, Excise and Sales Tax Appellate Tribunal (Regulation) Rules, 2006, R21 (4) General Clause Act (X of 1897), by the Appellant for the Tribunal Miscellaneous Request for the Recovery of Section 21 Order No representation was made, the presence of the representative was marked, the decision was reserved after considering the attendance and without hearing from any side, then the decision was pronounced and the appeal on the merit was dismissed. Applying for the withdrawal of the order, applying the principles of justice and ownership. An opportunity to be heard before the appeal was decided was again merely an appeal for correctness and was not clearly set out for arguments The due date for further action could not be set on this date. Because the hearing is from the date of hearing. Or hearing the arguments or where the question regarding the determination of the case is considered until the court is satisfied that it was the date of the lace hearing, the dismissal was not allowed even for illegal prosecution and the appeal was merely postponed. At a later date, the goal of any effective and effective German appeal could not be worked out, which was a step forward. The rules of the rule were not to be more technologically applied, rather than simply set the matter for a formal proceeding, but they were forced to provide justice. Instead of knocking the party on technical grounds, the courts always preferred the decision on the merits, the appellate tribunal had the powers to uphold the process properly and legally, and the appellate court was bound to succeed.

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