The Tribunal dismissed the appeal filed by M/s. Umesh Board & Paper Mills P Ltd for non-prosecution as the appellant did not appear before the bench despite multiple opportunities.
Appeal 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 MUMBAI REGIONAL BENCH, COURT NO. 2
EXCISE APPEAL NO.86820 OF 2021
[Arising out of Order-in-Appeal No.NSK-EXCUS-000-AAPL-CEX-67-2020-21 dated 23.07.2021 passed by the Commissioner of CGST & Central Excise(Appeals), Plot No.155, Sector 34, NH, Jaishth & Vaishkh, CIDCO, Nashik-422008]
M/S.UMESH BOARD & PAPER MILLS P LTD
Gut No.125, 27 KM Stone, Village Pandheri-Pimplegaon Beed Highway, Aurangabad
Appellant
Vs.
THE COMMISSIONER OF CGST & CENTRAL EXCISE –AURANGABAD
Respondent
N-5, Town Centre, CIDCO, Aurangabad-431030
Appearance:
Present for the Appellant: None Present for the Respondent: Shri P.K.Acharya (AR) CORAM:
HON'BLE MR. AJAY SHARMA, MEMBER ( JUDICIAL )
FINAL ORDER NO.86063/2025
Date of Hearing/Decision: 04.07.2025
PER:AJAY SHARMA
None for the appellant.
(Dictated and pronounced in the open court)
(AJAY SHARMA) MEMBER ( JUDICIAL)
mk
1 issue framed by the court
Whether the appeal should be dismissed for non-prosecution when the appellant failed to appear despite opportunities.
1 provisions across 1 enactments
M/s. Umesh Board & Paper Mills P Ltd
The Commissioner of CGST & Central Excise – Aurangabad
Ajay Sharma
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
