2018 (1) TMI 1337 - AT - Service Tax

Maintainability of appeal - Held that - From the record, it appears that, in spite of notice there is no representation on behalf of assessee appellants. When it is so, then it appears that they are not serious in pursuing their 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 - the appeal is dismissed for default.

Summary

Issues: Appeal dismissal for default due to lack of representation by the appellant.

The judgment by the Appellate Tribunal CESTAT, New Delhi, involved the dismissal of an appeal due to the continuous absence of the appellant and lack of representation. The case was listed multiple times, with the appellant failing to appear despite fresh notices being issued for each occasion. The learned Advocate representing the appellant had previously requested adjournments, leading to delays in the proceedings. On the final date, neither the appellant nor any representative appeared, indicating a lack of seriousness in pursuing the appeal. The Tribunal noted the absence of representation despite the issuance of notices, emphasizing the importance of diligence in legal matters by quoting the maxim "VIGILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT," which translates to "the law helps those who are vigilant and not those who go to sleep." Consequently, the appeal was dismissed for default due to the appellant's failure to actively engage in the legal process, as observed by the Tribunal. The order was dictated and pronounced in the open court, finalizing the dismissal of the appeal.

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