2019 (10) TMI 548

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..... for the Respondent: Mr. Rakesh Kumar, DR RACHNA GUPTA None is present for the Appellant. It is brought to the notice by learned Departmental Representative (Shri Rakesh Kumar) that: 1. The matter has been adjourned for more than eight numbers of times. 2. In fact, the issue involved herein stands already settled. 3. Present is the case of smuggling red sanders along with the consignment c .....

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..... ient for us to hold that he is not interested in pursuing the matter and is rather gaining time and the benefit of avoiding penalty already impressed upon him by keeping the appeal pending. As a result, we hereby dismiss the impugned appeal for intentional non-prosecution and also for the reason that appeal otherwise has no merits issue being already settled against assessee. [Dictated and prono .....

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