Confirmation of Excise Duty demand: CESTAT dismisses appeal for non-prosecution [Read Order]

The Ahmedabad bench of Central, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal by Hello Mineral Water Pvt Ltd (the Appellant) due to non-appearance and confirmed the order by the Commissioner of Central Excise (CCE) (the respondent).

The final order was dismissed on 13.09.2018 by the bench stating “I also find that the matter has been repeatedly coming up on Board and the appellant was unrepresented on all the dates. It seems that the appellant is not interested in pursuing the appeal. Accordingly, the same is dismissed for non-prosecution with liberty to the appellant to apply for restoration on sufficient cause being shown for nonappearance.”

Later, through a Miscellaneous Application, the appeal was restored, in which the bench observed that nobody was present from the appellant's side and mentioned that in the application it was submitted by the appellant that the hearing notice for the previous appeal was received on 12.09.2018 and the hearing date was on 13.09.2018 and it was impossible to honor the date of hearing. The bench decided to allow the ROM Application and restore the appeal to its original number.

The matter was listed for hearing on 18.07.2023 when again the appellant chose not to appear. However, in the interest of justice matter was adjourned for 22.09.2023.

Notice for hearing was issued to the appellant and through tracking receipt of the speed post it was observed that the notice was delivered on 31.07.2023 and the copy of notice sent to the appellant was received back undelivered. This confirmed that the appellant had received the notice for the hearing but chose not to appear. Therefore, having allowed sufficient opportunities to the appellant/appellant’s counsel for hearing, the bench did not find any reason to further adjourn this matter. And mentioned section 35C (1A) of the Central Excise Act, 1944, and Rule 20 of CESTAT Procedure Rules, 1982.

Therefore, the appeal was dismissed for non-prosecution

To Read the full text of the Order CLICK HERE

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