2023 (12) TMI 1328 - AT - Central Excise

Dismissal of appeal for no-prosecution - notice was sent to the appellant s address, but returned as undelivered by the postal authority with the remark of No Such Person - HELD THAT - It is seen from the records that the matter has been adjourned on previous occasions also i.e. on 29.08.2023, 29.09.2023, 30.10.2023, 24.11.2023 and is listed today i.e. 18.12.2023. On all the occasions, none appeared for the appellant nor any request for adjournment has been made. It seems that the appellant is not serious in prosecuting their appeal. Consequently, the appeal is dismissed for non-prosecution.

Summary

Issues: Non-prosecution leading to dismissal of appeal.

Analysis:
The judgment by the Appellate Tribunal CESTAT Bangalore, delivered by Hon'ble Dr. D. M. Misra and Hon'ble Mrs. R. Bhagya Devi, addressed the issue of non-prosecution by the appellant. The appellant failed to appear despite multiple adjournments and a notice sent to their address. The records indicated that the matter had been adjourned on several previous occasions, with the appellant neither appearing nor requesting adjournment. The tribunal noted the appellant's lack of seriousness in prosecuting their appeal, leading to the dismissal of the appeal for non-prosecution. The order was pronounced in the open court, emphasizing the importance of timely and active participation in legal proceedings to avoid adverse consequences.