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2021 (10) TMI 10 - CESTAT MUMBAIMaintainability of appeal - non-prosecution of the case - Rule 20 of the CESTAT (Procedure) Rules, 1982 - HELD THAT:- Since the appellant has been choosing to abstain from hearing before the Tribunal, the appeal is liable to be dismissed under Rule 20 of the CESTAT (Procedure) Rules, 1982. Further, it is found that this appeal has been filed by the appellant against letter dated 16.10.2017 on 14.01.2019 after considerable delay. There is no application for condonation of delay in filing the appeal. No appeal lies in Tribunal against the order of Revisionary Authority - the appeal is dismissed for non-prosecution under Rule 20 of the CESTAT (Procedure) Rules, 1982.
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