2017 (7) TMI 1131 - AT - Central Excise

Return of Notice - assessee-appellant has never bothered to inform his latest address - Held that - The appellant-assessee is not interested to pursue the appeal - It may be mentioned that as per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep - appeal dismissed for default.

Summary

The appeal was dismissed for default as the appellant did not make alternative arrangements after the advocate withdrew, and failed to inform their latest address. The maxim "VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT" was cited, emphasizing the importance of vigilance in legal matters.