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2022 (8) TMI 824

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..... missed under Rule 20 of the CESTAT (Procedure) Rules, 1982 for non-prosecution. - Excise Appeal No. 726 of 2012 - A/85597/2022 - Dated:- 27-6-2022 - HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND HON BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) None for the Appellant Shri Sanjay Hasija, Superintendent, Authorised Representative for the Respondent ORDER PER: SANJIV SRIVAST .....

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..... appeal. Hence we are not inclined to keep this appeal pending, which has been filed in the year 2012, and take up the same for disposal. 2.2 Section 35C(1A) of the Central Excise Act, 1944 reads as follows:- The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of .....

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..... called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. 3.1 In view of the above provisions, this appeal is liable for dismissal on the ground of default in appearance in terms of Rule 20 of the CESTAT (Procedure) Rules, 1982. 4.1 Accordingly the appeal is dismissed under Rule 20 of the CESTAT (Procedure) Rules, 1982 for non-prosecution. .....

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