The Tribunal held that the appeals became liable to be dismissed for non-prosecution as the appellants were not present, relying on inherent powers under CHEMIPOL Vs. UNION OF INDIA.
The appeals were dismissed for non-prosecution.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD
REGIONAL BENCH, COURT NO. 2
EXCISE APPEAL NO. 11524 OF 2017
[Arising out of OIO-SIL-EXCUS-000-COM-105-16-17 dated 11/04/2017 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI]
SHARAD HARIBHAI NAIK 7- Riddhi Apartment Opp Alfa Packaging, 66-kva Road Amli Silvassa, Silvassa, U T OF Dadara & Nagar Haveli
Appellant
Vs.
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-VAPI Respondent
4th Floor...Adharsh Dham Building, Opp. Town Police Station, Vapi-Daman Road, Vapi, Gujarat-396191
WITH
EXCISE APPEAL NO. 11670 OF 2017
[Arising out of OIO-SIL-EXCUS-000-COM-105-16-17 dated 11/04/2017 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI]
VINOD KUMAR MITTAL Appellant G-133 Patel Nagar-iii, Ghaziabad, New Delhi
Vs.
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-SILVASA Respondent
Commissioner Central Excise, Customs & Service Tax, Silvassa, 4th floor, Adarsh Dham Building, Vapi Daman Road, Opp. Old Town Police Station, Vapi, Gujarat
AND
EXCISE APPEAL NO. 12098 OF 2017
[Arising out of OIO-SIL-EXCUS-000-COM-105-16-17 dated 31/03/2017 passed by Commissioner of Central Excise, Customs and Service Tax-VAPI]
MOONGA LAL DAS Appellant Auth. Sign. Cum I/c Central Excise & Accounts Of M/s Rathi Rerollers (india) Ltd., C-3, Phase-iv, Pramukh Vihar, Naroli Road, Silvassa, Dadra & Nagar Haveli
Vs. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-SILVASA Respondent Commissioner Central Excise, Customs & Service Tax, Silvassa, 4th floor, Adarsh Dham Building, Vapi Daman Road, Opp. Old Town Police Station, Vapi, Gujarat
Appearance: None appeared for the Appellant Shri Anand Kumar, Superintendent (AR) for the Respondent
CORAM: HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL)
FINAL ORDER NO._10293-10295/2025
Date of Hearing : 16.04.2025 Date of Decision : 16.04.2025
None is present on behalf of the appellant. The learned Authorized Representative is present for the department. From the record, it is observed that this appeal has come up for hearing on 12.06.2024 and 22.11.2024. It appears that the appellants are not taking interest in the disposal of the appeals. Therefore, as per the inherent power 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 nonprosecution.
(Dictated & Pronounced in the open court)
(Dr. AJAYA KRISHNA VISHVESHA) MEMBER ( JUDICIAL )
Dharmi
Colour shows how this judgement treated each authority
CHEMIPOL Vs. UNION OF INDIAReferred¶26
2009 (244) ELT 497 (Bom.) CHEMIPOL Vs. UNION OF INDIA
SHARAD HARIBHAI NAIK
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-VAPI
VINOD KUMAR MITTAL
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-SILVASA
MOONGA LAL DAS
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-SILVASA
Dr. AJAYA KRISHNA VISHVESHA
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
Dr. AJAYA KRISHNA VISHVESHA
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