Case Law Details
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 matter was listed on 27.09.2019, a written request for adjournment was received. No request for adjournment also has been received on any subsequent dates.
Conclusion- Rule 20 of CESTAT procedure for dismissal of appeal for non prosecution where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits.
Appeal is dismissed in terms of Rule 20 of CESTAT Procedure for the non prosecution.
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