2004 (2) TMI 627 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the appeal for want of prosecution as the appellants did not appear, and the notices were not served on them. The matter cannot be heard without the appellants' presence or filed documents. This decision was based on a Supreme Court judgment in the case of Commissioner of Central Excise v. Electrolytic Foils Ltd. (1997).