2010 (4) TMI 576 - HC - Customs

Maintainability of appeal - Tribunal has dismissed the appeal of the respondent- assessee for non-prosecution - appellant who was the respondent before the Tribunal can not challenge the order of dismissal.

Summary

The High Court of Bangalore dismissed an appeal filed by the revenue against an order passed by the CESTAT due to non-prosecution by the respondent-assessee. The appeal was found not maintainable as the appellant could not challenge the dismissal of the appeal by the Tribunal since no order was passed against the appellant.