Appeal filed by Navpad Flexipack against the order of the Commissioner (Appeals) was dismissed by the Appellate Tribunal for non-prosecution as the appellant did not appear despite three prior notices. Liberty granted to seek restoration.
The appeal is dismissed for non-prosecution.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD
REGIONAL BENCH, COURT NO. 2
EXCISE APPEAL NO. 12974 OF 2019
[Arising out of OIA-CCESA-SRT-APPEAL-PS-213-216-2019-20 dated 10/07/2019 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-SURAT-I]
NAVPAD FLEXIPACK Appellant
1706/5, GIDC, Halol, Punchmahal Punchmahal, Gujarat
Vs.
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-DAMAN Respondent
3rd Floor...Adarsh Dham Building, Vapi-Daman Road, Opp. Vapi Town Police Station, Vapi, Gujarat-396191
Appearance:
None appeared for the Appellant Shri Sarjeet Kumar, Superintendent (AR) for the Respondent
CORAM:
HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL )
FINAL ORDER NO._10054/2026
Date of Hearing : 20/01/2026 Date of Decision : 20/01/2026
Dr. AJAYA KRISHNA VISHVESHA
None is present for the appellant. The learned Authorised Representative for the department is present. I have been informed that on last three occasions none was present from the side of the appellant. It appears that the appellant is not taking interest in contesting the appeal before this Tribunal. 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 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 reason thereof.
(Dictated and 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¶17
(244) ELT 497
Navpad Flexipack
Commissioner of Central Excise and Service Tax-Daman
Dr. Ajaya Krishna Vishvesha
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
