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2019 (10) TMI 548 - CESTAT NEW DELHIMaintainability of appeal - pendency of the appeal - non-prosecution of the case - HELD THAT:- The pendency of appeal cannot be allowed to be a ground for the appellant to avoid the illegality already noticed against him. Simultaneous absence of the Appellant for the day is sufficient to hold that he is not interested in pursuing the matter and is rather gaining time and the benefit of avoiding penalty already impressed upon him by keeping the appeal pending. The impugned appeal dismissed for intentional non-prosecution and also for the reason that appeal otherwise has no merits issue being already settled against assessee.
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