Custom, Excise & Service Tax Tribunal
Vst Tillers Tractors Ltd vs Chennai( Port Import) on 30 January, 2025
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT No. IV
Customs Appeal No. 40879 of 2015
(Arising out of Order-in-Appeal C.Cus.II.No.143/2015, dated 30.01.2015
passed by the Commissioner of Customs (Appeals - II) 60, Rajaji Salai,
Custom House, Chennai 600 001)
M/s.VST Tillers Tractors Ltd. ...Appellant
Post Box No.4801, Whitefield Road,
Mahadevapura Post
Bangalore 560 048
Versus
The Commissioner of Customs ...Respondent
Custom House, No.60, Rajaji Salai, Chennai 600 001 APPEARANCE:
For the Appellant : None For the Respondent : Ms.Anandalakshmi Ganeshram, Authorised Representative CORAM :
HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) HON'BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Final Order No.40150/2025 DATE OF HEARING : 30.01.2025 DATE OF DECISION : 30.01.2025 Per Mr. P. Dinesha None for the appellant, nor is there any request for adjournment. From the Order sheet notings, we find that there has been no representations for any of the hearing dates and we also find from the documents placed on record that the 2 appellant has received hearing notice sent by the Registry by way of RPAD. Hence it appears that the appellant is not interested in pursuing the Appeal. Accordingly, we dismiss the Appeal for non-prosecution of under Rule 20 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982.
2. In this regard we draw support from the Order of the Hon'ble Apex court in the case of Benny Dsouza & Ors. vs. Melwin Dsouza & Ors. [Petition(s) for Special Leave to Appeal (C) No(s). 23809/2023], dated 24.11.2023 wherein, while examining the dismissal of appeal on merits in the context of Order XLI Rule 17 of the CPC, the Hon'ble Supreme Court has held that "...If the appellant does not appear when the appeal is called for hearing it can only be dismissed for non prosecution and not on merits".
3. Appeal stands dismissed as indicated above.
(order dictated and pronounced in the open court) (M. AJIT KUMAR) (P. DINESHA) MEMBER (TECHNICAL) MEMBER JUDICIAL) ra