Rule 20 of CESTAT Rules permits Tribunal to dismiss appeal on non-appearance of assessee

Hello Mineral Water (P) Ltd. Vs Commissioner of Central Excise (CESTAT Allahabad) CESTAT Allahabad held that in terms of rule 20 of CESTAT (Procedure) Rules, 1982 in case appellant doesn’t appeal when the appeal is called on for hearing, the Tribunal may, dismiss the appeal for default. Facts- The issue involved herein is that when the matter was called none appeared on behalf of the appellant. Matter has been earlier listed on 27.09.2019, 29.01.2020, 18.02.2020, 05.08.2022 and on 20.07.2023. On each of the occasions either appellant/ counsel has chosen to abstain from hearing. Only when the...