Section 21 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
21. Hearing of appeals ex parte.
- Where on the day fixed for the hearing of the appeal or on any other day to which the hearing is adjourned the appellant appears and the respondent does not appear when the appeal is called on for hearing, the Tribunal may hear and decide the appeal ex parte.
