2019 (11) TMI 1770 - AT - Central Excise

Maintainability of appeal - appeal dismissed for want of prosecution - conversion of rejected articles into scrap - process amounting to manufacture or not - HELD THAT - Perusal of file shows that Appellant has been negligent in pursuing the impugned appeal since the same has been filed. It is also perused that the appeal was substantially heard on 23rd September, 2019 and it was observed that the appellant has no case except any evidence, as asserted, is produced by the Appellant to prove that while converting the rejected articles into scrap, the process amounting to manufacture was applied therewith. The Chartered Accountant who was appearing on behalf of Appellant on the said date had requested time to produce the documents. As on today, the absence of Appellant is sufficient to hold that appellant have failed to comply with court direction of proving their case despite seeking time, they are not willing to pursue the appeal. The appeal in hand is hereby dismissed for want of prosecution on part of the Appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal due to the Appellant's negligence in pursuing the case despite seeking time to produce evidence. The appeal was dismissed for want of prosecution.