2018 (5) TMI 1813 - AT - Central Excise

Maintainability of appeal - Held that - The appellant-assessee is not interested to pursue the appeal - as per maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT law helps those who are vigilant and not those who go to sleep - appeal is dismissed for default with liberty to come again for recalling this order subject to satisfying the reasons for the default but within prescribed time.

Summary

The appellate tribunal in CESTAT NEW DELHI dismissed the appeal due to the appellant's lack of interest in pursuing the case. The appellant has the option to request a recall of the order within the specified time frame by providing valid reasons for the default.