The Appeals Tribunal dismissed appeals against the Commissioner of Central Excise for non-prosecution. Appellants failed to appear despite notice, and the registration was returned by postal authorities.
Appeals dismissed for non-prosecution with liberty to apply for restoration.
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.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH – COURT NO. 1
Excise Appeal No. 75731 of 2017
(Arising out of Order-in-Original No. 01-02/COMMR/DENOVO/CE/ADJN/KOL-V/2017 dated 06.02.2017 passed by the Commissioner of Central Excise, Kolkata-V Commissionerate, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107)
M/s. Dimond Polymers Private Limited : Appellant [Erstwhile ‘M/s. Tara Holdings Private Limited’] 3, Shaheed Nityananda Saha Sarani, Kolkata – 700 001 VERSUS Commissioner of Central Excise : Respondent
Kolkata-V Commissionerate, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107
AND
Excise Appeal No. 75732 of 2017
(Arising out of Order-in-Original No. 01-02/COMMR/DENOVO/CE/ADJN/KOL-V/2017 dated 06.02.2017 passed by the Commissioner of Central Excise, Kolkata-V Commissionerate, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107)
Tara Chand Jain : Appellant 3, Shaheed Nityananda Saha Sarani, Kolkata – 700 001
VERSUS
Commissioner of Central Excise : Respondent Kolkata-V Commissionerate, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107
APPEARANCE:
None for the Appellant(s)
Shri Debapriya Sue, Authorized Representative, for the Respondent
CORAM:
HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NOs. 75052-75053 / 2026
DATE OF HEARING / DECISION: 13.01.2026
Page 2 of 2
Appeal No(s).: E/75731 & 75732/2017-DB
ORDER: [PER SHRI K. ANPAZHAKAN]
Today when the matter was called for hearing, none appeared on behalf of the appellants nor was any request for adjournment received from them, despite notice. It is seen that the notice of hearing issued by the Registry has been returned undelivered by the postal authorities, with the remark “No such addressee in this address”. It is also observed from the records that the matter had come up before the Bench on prior occasions, even wherein the appellants had failed to appear. Therefore, it appears that the appellants are not interested in pursuing these appeals before the Tribunal.
(Dictated and pronounced in the open court)
Sd/-
(ASHOK JINDAL) MEMBER (JUDICIAL)
Sd/-
(K. ANPAZHAKAN) MEMBER (TECHNICAL)
Sdd
M/s. Dimond Polymers Private Limited
Tara Chand Jain
Commissioner of Central Excise
Ashok Jindal
K. Anpazhakan
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
