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2022 (8) TMI 1119 - CESTAT MUMBAIMaintainability of appeal - non-prosecution of the case - HELD THAT:- The appeal before the Commissioner (Appeals) was not disposed of and even before the actual disposal of the appeal, appellant has preferred this appeal before the Tribunal. In view of the fact that the appeal has not been finally disposed of by the Commissioner (Appeals), this appeal is premature and can be dismissed on merits itself. This appeal is dismissed not only for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982 but also on merits
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