2017 (12) TMI 1572 - AT - Service Tax

Principles of VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT - Held that - Neither anybody appeared on behalf of the appellant nor any adjournment application is filed - It may be mentioned that as per maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT law helps those who are vigilant and not those who go to sleep - the appeal is dismissed for default.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed the appeal for default as nobody appeared on behalf of the appellant, and no adjournment application was filed. The law helps those who are vigilant, not those who go to sleep.