2022 (7) TMI 916 - AT - Central Excise

Maintainability of appeal - non-prosecution of the case - Scope of work official liquidator - HELD THAT - A communication was sent to the appellant M/s. Hitech Mineral Industries (Kovai) Pvt. Ltd., indicating about the stand of the Official Liquidator that the period of dispute was prior to the winding up of the company and therefore, the official liquidator was not in the picture for the period. But however, there is no representation and hence, it appears that the appellant is not interested in pursuing the appeal. Accordingly, the appeal is dismissed for non-prosecution.

Summary

The appeal by M/s. Hitech Mineral Industries (Kovai) Pvt. Ltd. was dismissed by the Appellate Tribunal CESTAT CHENNAI for non-prosecution as there was no representation from the appellant despite communication regarding the stand of the Official Liquidator.