The Customs, Excise & Service Tax Appellate Tribunal dismissed the appeal for non-prosecution because the appellant failed to respond to the notice sent to their registered address.
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI
Customs Appeal No.42386 of 2014
(Arising out of Order-in-Appeal C. Cus. No. 1549/2014 dated 26.8.2014 passed by the Commissioner of Customs (Appeals), Chennai)
M/s. Texport Fashions
Appellant
U-25/22, 1st floor, DLF Phase – III Gurgaon, Haryana – 122 002.
Vs.
Commissioner of Customs Respondent
Custom House, No. 60, Rajaji Salai Chennai – 600001.
APPEARANCE:
None for the Appellant Smt. Anandalakshmi Ganeshram, Authorized Representative for the Respondent
CORAM
Hon’ble Shri P. Dinesha, Member (Judicial) Hon’ble Shri M. Ajit Kumar, Member (Technical)
Final Order No.41090/2024
Date of Hearing : 20.08.2024 Date of Decision: 20.08.2024
Per Bench,
None for the appellant, even the notice sent by the Registry by RPAD has come back with endorsement ‘left the address’. We find that the notice has been sent to the given address in the appeal memorandum and any change in the address of the appellant appears to have not been communicated to the Registry. Hence, we have no hesitation but to dismiss the appeal for non-prosecution, since it appears that the appellant is not interested in pursuing the present appeal. Hence, the appeal is dismissed for default in terms of Rule 20 of the CESTAT (Procedure) Rules, 1982.
(Order dictated and pronounced in open court)
( M. AJIT KUMAR ) ( P. DINESHA ) Member (Technical) Member (Judicial)
Rex
M/s. Texport Fashions
Commissioner of Customs
P. Dinesha
M. Ajit Kumar
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
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