The Allahabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal by K.R Pulp & Paper Ltd (the Appellant) against the Commissioner of Central Excise (CCE) (the Respondent) due to non-prosecution as per Rule 20 of CESTAT Procedure Rules.
The appellant had filed 3 appeals against the order issued by the CCE
On the first date of the hearing, the appellant had sent a written request for seeking adjournment. Accordingly, adjournment was granted. On the second date of hearing the appellant again requested for adjournment, but this time on medical grounds the bench granted adjournment and stated that “Counsel for the appellant should produce the medical certificate for the same at the time of next hearing. On satisfaction of the same appeal will be taken up for final hearing and disposal. List on 17 August, 2023.”
This time again the appellant had filed a request for adjournment stating that “the counsel after surgery is facing post-surgical problems and viral infection and cannot appear “In the interest of justice, the matter was adjourned. The counsel for the appellant had requested a date for the second or third week of September 2023. The bench stated “While adjourning the matter, I make it clear before the next date of hearing counsel should produce the medical certificate with regard to his absence on 09.08.2023 and on 17.08.2023” and the matter was adjourned to 22 September 2023.
On the date of the hearing fixed as per the request of the appellant, no one appeared from the appellant’s side, and no request for adjournment had been made in the matter. Neither the medical certificate as directed on the earlier two occasions was produced.
The bench consisting of Sanjiv Srivastava dismissed the appeal as per section 35C (1A) of the Central Excise Act, 1944 and Rule 20 of CESTAT Procedure Rules.
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