The Customs, Excise and Service Tax Appellate Tribunal dismissed two appeals filed by M/s Arjun Chemicals Pvt. Ltd. for non-prosecution, noting the factory was closed and no restoration application was filed.
Appeals dismissed for non-prosecution with liberty to seek restoration.
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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 52796 of 2015
[Arising out of Order-in-Appeal No. JNK-EXCUS-000-APP-054-15-16 dated 28.04.2015 passed by the Commissioner (Appeals), Central Excise, ChandigarhII]
M/s Arjun Chemicals Pvt. Ltd. ……Appellant
Industrial Growth Centre, Phase-I, Samba, Jammu & Kashmir -184121
VERSUS
Commissioner of Central Excise, ……Respondent Chandigarh
Central Revenue Building, Plot No.19, Sector-17C, Chandigarh-160017
WITH
Excise Appeal No. 54145 of 2015
[Arising out of Order-in-Appeal No. JNK-EXCUS-000-APP-241-15-16 dated 30.07.2015 passed by the Commissioner (Appeals), Central Excise, ChandigarhII]
……Appellant
M/s Arjun Chemicals Pvt. Ltd.
Industrial Growth Centre, Phase-I, Samba, Jammu & Kashmir -184121
VERSUS
Commissioner of Central Excise, ……Respondent Jammu & Kashmir
OB-32, Rail Head Complex, Jammu & Kashmir - 180012
APPEARANCE:
None for the Appellant
Shri Yashpal Singh, Authorized Representative for the Respondent
CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)
E/52796/2015 E/54145/2015
2
FINAL ORDER NO.60067-60068/2026
DATE OF HEARING/DECISION: 19.01.2026
P. ANJANI KUMAR:
No one has appeared on behalf of the appellants nor any request for adjournment has been received from the appellant/ counsel for the appellant. Perusal of the previous order dated 30.07.2025 shows that the fresh notice was also issued through the concerned Commissionerate. The Department has also produced on record Panchnama dated 12.11.2025 showing that the factory of the appellant was found close and no authorized representative of the said unit was present for taking the hearing notice. The said notice was pasted on the gate of premise of the factory.
E/52796/2015 E/54145/2015
3
seek restoration by moving appropriate applications giving sufficient reasons for non-appearance.
(Dictated and pronounced in the open court)
(S. S. GARG) MEMBER (JUDICIAL)
(P. ANJANI KUMAR) MEMBER (TECHNICAL)
PK
M/s Arjun Chemicals Pvt. Ltd.
Commissioner of Central Excise
S. S. GARG
P. ANJANI KUMAR
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
