2018 (3) TMI 1627 - AT - Service Tax

Maintainability of appeal - The registered notice sent for today s hearing is returned undelivered with postal remarks LEFT . The assessee-Appellants have never informed the Tribunal about their change of address if any - Held that - 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. The appeal is 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.

Summary

The Appellate Tribunal CESTAT CHANDIGARH dismissed the appeal for default as the assessee did not appear for the hearing and failed to inform about any change of address. The appeal can be recalled if the reason for default is satisfied within the prescribed time.