The Customs, Excise & Service Tax Appellate Tribunal dismissed five appeals, including the one by Mono Steel India Ltd, for non-prosecution. The court noted the appellant failed to appear despite multiple adjournments and relied on precedent to dismiss.
The appeals were dismissed for non-prosecution due to the absence of the appellant after multiple adjournments.
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.
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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO. 01
Customs Appeal No. 11859 of 2015
(Arising out of OIA-KDL-CUSTM-000-APP-026-031-15-16 dated 09/07/2015 passed by the Commissioner of CUSTOMS-KANDLA)
Mono Steel India Ltd …..Appellant 202, Pruthvi Complex, Kala Nala, BHAVNAGAR, GUJARAT
VERSUS
C.C.-Kandla …..Respondent
Custom House,
Near Balaji Temple, Kandla, Gujarat
WITH
(Arising out of OIA-KDL-CUSTM-000-APP-026-031-15-16 dated 09/07/2015 passed by the Commissioner of CUSTOMS-KANDLA)
APPEARANCE:
None appeared for the Appellant
Shri Aakash Singh, Superintendent (AR) for the Respondent
CORAM:
HON'BLE MR. SANJIV SRIVASTAVA,MEMBER ( TECHNICAL ) HON'BLE. Dr. AJAYA KRISHNA VISHVESHA, MEMBER(JUDICIAL)
Final Order No.10253-10258/2026
DATE OF HEARING:13.03.2026 DATE OF DECISION:13.03.2026
Dr. AJAYA KRISHNA VISHVESHA
None is present for the appellant. Learned Authorised Representative is present for the department. We have been informed that already five times the appeals have been adjourned. From the record, it is observed that this appeal has come up for hearing on 24.04.2023, 15.09.2023, 07.11.2023 29.04.2023 and 05.08.2025. It appears that the appellant is not interested
e S T / 1 1 8 5 9 - 1 1 8 6 4 / 2 0 1 5 - D B
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in pursuing the case. 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.
2. Therefore, the appeals are dismissed.
(Dictated & Pronounced in the open court)
(SANJIV SRIVASTAVA)) MEMBER ( TECHNICAL )
(Dr. AJAYA KRISHNA VISHVESHA) MEMBER ( JUDICIAL )
Prachi
1 issue framed by the court
Whether the appeals should be dismissed for non-prosecution due to lack of appellant presence after multiple adjournments.
Colour shows how this judgement treated each authority
CHEMIPOL Vs. UNION OF INDIAReferred¶29
2009 (244) ELT 497 (Bom.) CHEMIPOL Vs. UNION OF INDIA
Mono Steel India Ltd
C.C.-Kandla
Atul K Agarwal
Chimanlal Shah
Bhupatbhai Shah
Hitesh C Shah
SANJIV SRIVASTAVA
Dr. AJAYA KRISHNA VISHVESHA
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
