A single-member bench of the Customs, Excise & Service Tax Appellate Tribunal dismissed an appeal for want of prosecution due to lack of due diligence by the appellant, citing Bombay High Court precedent.
Appeal dismissed for want of prosecution with liberty to approach the Tribunal for restoration.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD
REGIONAL BENCH - COURT NO. 3
SERVICE TAX Appeal No. 12117 of 2014-DB
[Arising out of Order-in-Original/Appeal No SUR-EXCUS-001-COM-082-13-14 dated 31.01.2014 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I]
Mausangbhai Chauhan …. Appellant
Ex Partner Of M/s, Maruti Construction, 13, Ararsh Nagar V-2, Chhapra Batha Gam, Amroli, SURAT, GUJARAT
VERSUS
Commissioner of Central Excise & ST, Surat-I .... Respondent New Building, Opp. Gandhi Baug, Chowk Bazar, Surat, Gujarat -395001
APPEARANCE :
None for the Appellant Shri Anoop Kumar Mudvel, Superintendent (AR), for the Respondent
CORAM: HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL)
DATE OF HEARING/ DECISION: 12.06.2024
FINAL ORDER NO. 11289/2024
C.L. MAHAR :
Matter has come up several times earlier i.e. on 01.09.2023, 24.11.2023, 11.12.2023, 05.01.2024, 05.03.2024, 18.04.2024 and today, this is 7th time. There is also no request for entertaining appeal on merits either. In these circumstances, for the lack of due diligence on the part of party, this court is inclined to dismiss the appeal for want of prosecution in view of the law laid down by Hon’ble Bombay High Court in the case of Chemipol vs. Union of India reported at 2009 (244) ELT 497 (Bom.). The appeal is dismissed.
2
Appeal Nos. ST/12117/2014-DB
desired.
(Dictated and pronounced in the open court )
(C L Mahar) Member (Technical)
KL
Colour shows how this judgement treated each authority
Chemipol vs. Union of IndiaReferred¶15
Chemipol vs. Union of India reported at 2009 (244) ELT 497 (Bom.)
Mausangbhai Chauhan
Commissioner of Central Excise & ST, Surat-I
C.L. Mahar
As recorded by the court registry
An appeal in a service tax matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
