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M/S. Kochin Kagaz Ltd vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal23 September 2015

Ratio decidendi

The rule this decision rests on

The appeal, which had been pending for about eight years and repeatedly listed without the appellant appearing or seeking adjournment, may be dismissed for non-prosecution where the appellant is not pursuing it.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:E/997/2006-DB, E/998/2006-DB

[Arising out of Order-in-Appeal No. 361/2006 CE dated 20/06/2006 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin.]

[Arising out of Order-in-Appeal No. 377/206 CE dated 23/06/2006 passed by the Commissioner of Customs & Central Excise (Appeals), Cochin.]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K ARYA, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

M/s. KOCHIN KAGAZ LTD. THAIKATTUKARA, P.O, ALUVA, ERNAKULAM DIST, KERALA Appellant(s)

Versus

Commissioner of Central Excise, Customs and Service Tax COCHIN-CCE C R BUILDING, I S PRESS ROAD, ERNAKULAM, COCHIN  682 018. KERALA Respondent(s)

Appearance:

None P. SREEDHARAN NO-57/2538A, II FLOOR, KAKIKODE WARRIAM, WARRIAM ROAD, COCHIN COCHIN - 682016 KERALA For the Appellant

Mr. Ajay Saxena, Commissioner (AR) For the Respondent

Date of Hearing: 23/09/2015

Date of Decision: 23/09/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK K ARYA, TECHNICAL MEMBER

Final Order No. 21987-21988 / 2015

Per : ARCHANA WADHWA

On matter being called today, neither anybody appeared nor is there any adjournment request. We also note from the records that matter has been repeatedly coming up on board and appellants have not represented.

2. The appeal is almost 8 years old and cannot be kept on record. As such, we are of the view that appellant is not pursuing the appeal, the same is dismissed for non-prosecution.

(Order pronounced in open court)

ASHOK K ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

rv

2

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