The Customs, Excise & Service Tax Appellate Tribunal dismissed the appeal by unit for non-prosecution as no party appeared across six hearings, citing inherent powers under a Bombay ITAT precedent.
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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.1
Excise Appeal No. 10487 of 2019
(Arising out of Order No. CCESA-Audit-SRT-VK-22-22018-19 dated 07.12.2018 passed by Commissioner (Appeals), Surat)
Um Cables Limited ...Appellant Survey No. 1/1/13, Chinchpada, Sivassa, Dadra and nagar Haveli-396230
VERSUS
C.C.E. & S.T. – Daman ...Respondent 3rd Floor, Adarsh Dham Building,
Opp. Vapi Town Police Station, Daman-396191
APPEARANCE:
None appeared for the Appellant Shri R.R. Kurup, Superintendent (AR) appeared for the Respondent
CORAM: HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER(TECHNICAL),MR. SATENDRA VIKRAM SINGH
FINAL ORDER NO. 10171 /2025
DATE OF HEARING: 10.03.2025 DATE OF DECISION:10.03.2025
SOMESH ARORA
Matter has come up six times earlier on, 21.08.2024, 05.09.2024 25.09.2024 17.10.2024, 03.12.2024 and 09.01.2025, excluding the present date and not even a single appearance has been noted. Today also none has appeared for the party nor is there any application for consideration of the matter on merit or request for adjournment. In view of this, it appears that the appellant is not interested to pursue the matter seriously. Therefore, as per the inherent powers vested in this Tribunal as noted in 2009 (244) ELT 497 (Bom.) CHEMIPOL VS UNION OF INDIA, the present appeal has become liable to be dismissed for non-prosecution. Appeal is accordingly dismissed. However, liberty is being granted to the party to seek restoration of appeal, in case deemed fit by adequately explaining the reasons of non-appearance on each occasion.
2. Appeal is dismissed.
(Dictated & Pronounced in the open court)
(SOMESH ARORA) MEMBER (JUDICIAL)
(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL)
Neha
Colour shows how this judgement treated each authority
Chemipol vs Union of IndiaReferred¶15
2009 (244) ELT 497 (Bom.) CHEMIPOL VS UNION OF INDIA
Um Cables Limited
C.C.E. & S.T. – Daman
Somesh Arora
Satendra Vikram Singh
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
