2015 (11) TMI 874 - AT - Central Excise

Restoration of appeals - Held that - matter was adjourned as by way of last chance on 19.08.2013 and subsequently at least 4 times. We also find from record that this matter was dismissed for non-prosecution in 2007 and subsequently restored on an application made by the appellant. Despite giving so many opportunities to the appellant, they chose to remain absent in the matter. We find that the appellant is not serious in prosecuting the appeals. - Decided against assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad dismissed two appeals for non-prosecution after the appellant failed to attend despite multiple opportunities. The appeals were previously dismissed in 2007 but restored upon application by the appellant. The Tribunal found the appellant not serious in prosecuting the appeals.