Custom, Excise & Service Tax Tribunal
Swan Sweets Pvt Ltd vs Cce & St-Rajkot on 26 April, 2018
Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Application NO. E/COD/10595-10596/2017 Appeal No. E/11541,11545/2017 (Arising out of OIA-RAJ-EXCUS-000-APP-209-210-16-17 dtd. 24.03.2013 passed by the Commissioner of Central Excise & Customs (Appeals), Rajkot) Swan Sweets Pvt Ltd. : Appellant (s) Vs CCE & ST-Rajkot : Respondent (s)
Represented by:
For Appellant (s) : None For Respondent (s): Mrs. Nitina Nagori, DR CORAM :
Justice Dr. Satish Chandra, Hon'ble Member (Judicial) Mr. C. J. Methew, Honble Member (Technical) Date of Hearing/Decision: 26.04.2018 ORDER No. A/10791-10792 / 2018 Per : Justice Dr. Satish Chandra List revised. In spite of notice, neither anybody appeared for the assessee-Appellants nor there is any adjournment application on record. Mrs. Nitina Nagori, learned DR, is present for the Revenue. Hence, it appears that the assessee-Appellants are not interested to pursue the matter.
2. It may be mentioned that as per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep.
3. In view of the above, the appeals are dismissed for default with liberty to come again for recalling this order subject to satisfying the reason for the default, but within the prescribed time. COD Applications are stands disposed of accordingly.
(Dictated & pronounced in the Court) (C. J. Mathew) (Justice Satish Chandra) Member (Technical) Member (Judicial) G.Y. 2 Appeal No. E/11545/2017