The Customs, Excise & Service Tax Appellate Tribunal dismissed the appeal for non-prosecution after observing that the appellant failed to appear on all listed hearing dates, citing inherent powers.
Appeal dismissed for non-prosecution. Liberty granted to approach the Tribunal for restoration by filing an application.
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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad
REGIONAL BENCH-COURT NO. 3
Excise Appeal No. 11013 of 2017-DB
(Arising out of OIO-SIL-EXCUS-000-COM-056-15-16 dated 28.03.2016 p assed by the Principle Commissioner Customs, Excise and Service Tax-SILVASA)
Polycab Wires Pvt Ltd ........Appellant
Plot No. 74/8-11, 38/1-6, 41/4-9, 42/12, 43/1-3, 44/1-3, 45/1-3, Daman Industrial Estate, Kadaiya, DAMAN(UT)
VERSUS
Commissioner of C.E & S.T.-Silvasa ........Respondent
Commissioner Central Excise, Customs & Service Tax, Silvassa, 4th floor, Adarsh Dham Building, Vapi Daman Road Vapi Opp. Old Town Police Station VAPI, Gujarat
APPEARANCE:
None appeared for the Appellant Shri A R Kanani, Superintendent (AR) for the Respondent
CORAM:
HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH
Final Order No. 10261/2025
DATE OF HEARING/ DECISION: 17.04.2025
SATENDRA VIKRAM SINGH
When the matter was called out, no one appeared on behalf of the appellant. From the record, it is observed that this appeal has come up for hearing on 29.04.2024, 05.06.2024, 24.07.2024, 30.08.2024, 24.09.2024, 28.10.2024, 02.12.2024, 01.01.2025, 17.02.2025, 11.03.2025 & 17.04.2025. However, no one appeared on any of the said dates, which shows that the appellant is not serious to pursue their appeal. Accordingly, the appeal is dismissed for non-prosecution as per the inherent powers vested in this Tribunal as noted in 2009 (244) ELT 497 (Bom.) CHEMIPOL VS UNION OF INDIA.
(Dictated and pronounced in the open court)
(SOMESH ARORA) MEMBER ( JUDICIAL )
(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL )
Bharvi
1 issue framed by the court
Whether an appeal should be dismissed for non-prosecution when the appellant fails to appear on multiple hearing dates.
Colour shows how this judgement treated each authority
Chempol vs Union of IndiaReferred¶17
2009 (244) ELT 497 (Bom.) CHEMIPOL VS UNION OF INDIA
Polycab Wires Pvt Ltd
Commissioner of C.E & S.T.-Silvasa
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
