The Customs, Excise & Service Tax Appellate Tribunal dismissed excise and customs appeals filed by Galaxy Surfactants Limited for non-prosecution, despite multiple opportunities to appear, relying on inherent powers. Liberty was granted to file a restoration application.
None. Appeals 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 West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.1
Excise Appeal No. 13764 of 2014-DB
(Arising out of OIO-SUR-EXCUS-002-COM-021-14-15 Dated 02.09.2014 passed by Commissioner, Central Excise, Customs and Service Tax-SURAT-II)
Galaxy Surfactants Limited ........Appellant
Plot No. 892, GIDC, Jhagadia, Bharuch, Gujarat
VERSUS
COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, VADODARA-II ........Respondent
GST Bhavan, Arkee Garba Ground, Near Telephone Exchange, Subhanpura, Vadodara, 390023
WITH
Customs Appeal No. 13765 of 2014-DB
(Arising out of OIO-SUR-EXCUS-002-COM-021-14-15 Dated 02.09.2014 passed by Commissioner, Central Excise, Customs and Service Tax-SURAT-II)
Galaxy Surfactants Limited ........Appellant
Plot No. 892, GIDC, Jhagadia, Bharuch, Gujarat
VERSUS COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, VADODARA-II ........Respondent
GST Bhavan, Arkee Garba Ground, Near Telephone Exchange, Subhanpura, Vadodara, 390023
APPEARANCE:
None for the Appellant Shri A R Kanani, Superintendent (AR) for the Respondent
CORAM:
HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER ( TECHNICAL )
FINAL ORDER NO. 10056-10057/2026
DATE OF HEARING/DECISION :22.01.2026
SATENDRA VIKRAM SINGH
E/13764/2014-DB & C/13765/2014-DB
2
inherent powers vested in this Tribunal as noted in 2009 (244) ELT 497 (Bom.) CHEMIPOL VS UNION OF INDIA.
(Dictated and pronounced in the open court)
(SOMESH ARORA) MEMBER ( JUDICIAL )
(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL )
Bharvi
Colour shows how this judgement treated each authority
CHEMIPOL VS UNION OF INDIARelied on¶27
2009 (244) ELT 497 (Bom.) CHEMIPOL VS UNION OF INDIA
Galaxy Surfactants Limited
COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, VADODARA-II
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
