Custom, Excise & Service Tax Tribunal
Sankeswara Rayons Pvt Ltd vs Tuticorin on 27 February, 2025
1
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL CHENNAI
REGIONAL BENCH - COURT No. III
Customs Appeal No. 42578 of 2014
(Arising out of Order-in-Appeal No.TUT-CUS-000-APP-104-14 dated 25.08.2014
passed by Commissioner of Central Excise (Appeals), No.1, Williams Road,
Cantonment, Trichirappalli 620 001)
M/s.Sankeswara Rayons (P) Ltd. ... Appellant
22/1, Ramakrishna Road,
Linemedu, Gugai,
Salem 636 006
VERSUS
Commissioner of Customs ... Respondent
Custom House, New Harbour Estate, Tuticorin - 628 004.
APPEARANCE:
None for the Appellant Shri Harendra Singh Pal, Authorized Representative for the Respondent CORAM:
HON'BLE SHRI P. DINESHA, MEMBER (JUDICIAL) FINAL ORDER No.40284/2025 DATE OF HEARING: 27.02.2025 DATE OF DECISION: 27.02.2025 None for the appellant, nor is there any request for adjournment; On the last date of hearing, the Registry was directed to issue notice by RPAD and I find from the track consignment placed on record that the notice has been delivered to the appellant-addressee itself in spite of which, there has been no representation even today.2
Customs Appeal No. 42578 of 2014 Hence, it appears that the appellant is not serious in pursuing the appeal. Accordingly, the appeal is dismissed for non-prosecution under Rule 20 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982.
2. In this regard, I 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 open court) sd/-
(P.DINESHA) Member (Judicial) gs