The Appellate Tribunal dismissed the appeal for non-prosecution after an appearance before it on four occasions, applying principles cited in Chemipol. The appellant was granted liberty to seek restoration.
Appeal dismissed for non-prosecution; liberty granted to seek restoration.
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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.1
Excise Appeal No. 12480 of 2019
(Arising out of OIA No. CCESA-SRT(APPEALS)-PS-209-210/2019-20 dated 10.07.2019 passed by Principal Commissioner (Appeals)-Surat)
Icilon Industries ...Appellant Plot No.98-99, Vanz-Gidc Sachin, Apparel Park, Surat-Gujarat
VERSUS
C.C.E. & S.T. Surat ...Respondent
New Building, Opp. Gandhi Baug, Chowk Bazaar, Surat-Gujarat-395001
APPEARANCE:
None appeared for the Appellant Shri M.G. Rayka, Additional Commissioner (AR) appeared for the Respondent
CORAM: HON'BLE MR. SOMESH ARORA, MEMBER (JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)
FINAL ORDER NO. 10048 /2026
DATE OF HEARING: 23.01.2026 DATE OF DECISION:23.01.2026
SOMESH ARORA
Matter has come up three times earlier on 08.08.2025, 09.09.2025, 04.11.2025 and this being fourth time. None has appeared for the party nor is there any application either for adjournment or for consideration of the matter on merit. In view of this, it appears that the appellant is not interested to pursue the matter seriously and 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
1 issue framed by the court
Whether the appeal should be dismissed for non-prosecution after multiple adjournments without appearance.
Colour shows how this judgement treated each authority
CHEMIPOL VS UNION OF INDIAApplied¶15
2009 (244) ELT 497 (Bom.) CHEMIPOL VS UNION OF INDIA
Icilon Industries
C.C.E. & S.T. Surat
SOMESH ARORA
SATENDRA VIKRAM SINGH
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
