2018 (9) TMI 1826 - AT - Central Excise

Maintainability of appeal - non-prosecution of appeal - HELD THAT - It may be mentioned that as per maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT law helps those who are vigilant and not those who go to sleep. When the matter was called for hearing none appeared on behalf of the appellant despite notice nor has any application for adjournment been received. Notice of hearing has also not been received back undelivered . Also none appeared on 17.12.2017 15.01.18 13.09.2018 i.e. today. It seems that the appellant is not interested to pursue the appeal before this Forum. Appeal is dismissed for non-prosecution.

Summary

The appellate tribunal dismissed the appeal for non-prosecution as the appellant did not appear despite notice. Law helps those who are vigilant, not those who go to sleep. The appeal was dismissed by Shri P. K. Choudhary.