Home Case Index All Cases Customs Customs + AT Customs - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1209 - CESTAT CHENNAIMaintainability of appeal - absence of the appellant and counsel - monetary amount involved in the appeal - HELD THAT:- Due to the continuous absence of the appellant and counsel, it is presumed that the appellant is not interested in prosecuting the matter. Further, the amount involved is only ₹ 76,000/- and as per the provisions of Section 35B of Central Excise Act, 1944, the appeal is liable to be dismissed on monetary limits. The appeal is dismissed both on the ground of non-prosecution and also on monetary limit.
|