M/S Swagat Synthetics vs Commissioner, Central Excise & Service ...

Customs Excise and Service Tax Appellate Tribunal29 June 2015

CitationAppeal No.C/10,11,164,166,167/2007-DB

Ratio decidendi

The rule this decision rests on

The appeals are dismissed for non-prosecution, where the appellants neither appear nor seek adjournment and the matter is old; the Tribunal may dispose of an appeal in that manner where the appellants show no interest in proceeding.

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

Judgment

As delivered

In The Customs, Excise & Service Tax Appellate TribunalWest Zonal Bench At Ahmedabad

Appeal No.C/10,11,164,166,167/2007-DB [Arising out of OIO No.24/MP/2006, dt.30.1.2006, passed by Commissioner of Central Excise & Service Tax, Surat]

1. M/s Swagat Synthetics, 2. Shri Manikkumr Jayantilal Jain, 3. Shri Akhilesh Chandramohan Maheshwari, 4. M/s Shree Rohini Enterprise, 5. Shri Biharibhai T. Patel Appellants

Commissioner, Central Excise & Service Tax, Surat-I Respondent

Represented by:

For Appellant: None For Respondent: Dr. J. Nagori, Authorised Representative

For approval and signature:

Honble Mr. P.K. Das, Member (Judicial) Honble Mr. P.M. Saleem, Member (Technical)

1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy of Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

HONBLE MR. P.K. DAS, MEMBER (JUDICIAL) HONBLE MR. P.M. SALEEM, MEMBER (TECHNICAL)

Date of Hearing/Decision:29.06.2015

Order No.A/10898-10902/2015, dt.29.06.2015

Per: P.K. Das

These appeals are arising out of a common order and therefore, all are taken up together for disposal. The learned Authorised Representative appearing on behalf of the Revenue submits that they have not appeared before the Adjudicating authority and not filed any reply to the Show Cause Notice. Today, nobody turned up on behalf of the Applicant. There is no application for adjournment. It seems that the Applicants are not interested to proceed in the appeal. As the matter is old one, we dismiss all the appeals for non-prosecution.

(Dictated & Pronounced in Court)

(P.M. Saleem) (P.K. Das) Member (Technical) Member (Judicial)

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