The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh Bench, dismissed the appeal by M/s S M L Isuzu Ltd. for non-prosecution as no one appeared for the appellant at the hearing on 19.01.2026.
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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 61021 of 2018
[Arising out of Order-in-Appeal No. LUD-EXCUS-001-APP-866-18 dated 28.03.2018 passed by the Commissioner (Appeals), CGST, Ludhiana]
M/s S M L Isuzu Ltd.
……Appellant
Village Asron, Distt. Sahid Bhagat Singh Nagar (Nawanshahar), Punjab-144533
VERSUS
Commissioner of Central Goods & ……Respondent Service Tax, Jalandhar
GST Bhawan, F-Block, Rishi Nagar, Ludhaina, Punjab-141001
APPEARANCE:
None for the Appellant
Shri Anuarg Kumar and Shri Narinder Singh, Authorized Representatives for the Respondent
CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)
FINAL ORDER NO. 60066/2026
DATE OF HEARING/DECISION: 19.01.2026
P. ANJANI KUMAR:
No one has appeared on behalf of the appellant nor any request for adjournment has been received from the appellant/ counsel for the appellant. Perusal of the previous order dated 19.11.2025 shows that the fresh notice was also issued through the concerned Commissionerate despite that no one has appeared
E/61021/2018
2
today. As the case pertains to the year 2018, no further adjournment can be granted. It appears that the appellants are not interested in pursuing their appeal. Hence, the appeal is dismissed for non-prosecution with the liberty to the appellants to seek restoration by moving appropriate application 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 S M L Isuzu Ltd.
Commissioner of Central Goods & Service Tax, Jalandhar
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
