The appellant failed to appear despite notice and prior defaults. The Tribunal dismissed the appeal for non-prosecution but granted liberty to apply for restoration.
Liberty granted to the appellant to pursue reopening their case by filing an application for restoration of the appeal.
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. 76964 of 2016
(Arising out of Order-in-Original No. 11/COMMR/CE/KOL-III/2016-17 dated 05.09.2016 passed by the Commissioner of Central Excise, Kolkata III Commissionerate, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107)
M/s. Novatech Projects India Private Limited
: Appellant
Madral, Barrackpur, Kalyani Express Highway, Kankinara, North 24-Parganas, PIN – 743 126
VERSUS
Commissioner of Central Excise : Respondent
Kolkata-III Commissionerate, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107
APPEARANCE:
None for the Appellant
Shri S.K. Jha, Authorized Representative, for the Respondent
CORAM:
HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO. 75078 / 2026
DATE OF HEARING / DECISION: 19.01.2026
ORDER: [PER SHRI ASHOK JINDAL]
Today when the matter was called for hearing, none appeared on behalf of the appellant nor was any request for adjournment received from them, despite notice. On perusal of the records, it is seen that the notice of hearing issued by the Registry has been returned undelivered by the postal authorities. It is also observed from the records that the matter had already come up before the Bench on prior occasions, but the appellant have failed to appear even on such dates. Therefore, it appears that the appellant is not interested in pursuing the present appeal before the Tribunal.
Page 2 of 2
Appeal No.: E/76964/2016-DB
Sd/-
(ASHOK JINDAL) MEMBER (JUDICIAL)
Sd/-
(K. ANPAZHAKAN) MEMBER (TECHNICAL)
Sdd
M/s. Novatech Projects India Private Limited
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
