Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2024 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 223 - AT - Central ExciseMaintainability of appeal - appeal dismissed for non-prosecution as per Rule 20 of CESTAT (Procedure) Rules, 1982 - time limitation - HELD THAT:- Having filed an appeal the Appellant should have intimated the Registry of the change in address if any, for delivery of notice / judgment etc. Moreover, the daily ‘Cause List’ showing the cases being listed for hearing is available in the public domain on the Tribunals website. After filing an appeal due diligence mandates that the Appellant follow up on the matter and make himself available on the date of hearing either in person or by his Authorized representative. Persons with good causes of action should pursue the remedy with reasonable diligence at every available opportunity. Hence there is reasonable ground to think that the non-appearance was occasioned by the Appellant as he is not serious about the appeal and is deliberately trying to gain time. It is a well-accepted position that the accrued right of the opposite party cannot be lightly dealt with. Tribunal in the case of Pankaj Vs. CCE [2023 (12) TMI 910 - CESTAT ALLAHABAD] which has heavily relied on the judgment of the Hon'ble Supreme Court in the case of Ishwarlal Mali Rathod vs Gopal [2021 (9) TMI 1301 - SUPREME COURT], Babu Singh Vs. State of UP [1978 (1) TMI 171 - SUPREME COURT], Shiv Cotex Vs. Tirgun Auto Plast (P) Ltd. [2011 (8) TMI 977 - SUPREME COURT], Noor Mohammed Vs. Jethanand & Anr. [2013 (2) TMI 27 - SUPREME COURT] and has concluded that there is no justification for adjourning the matter beyond three times which is the maximum number statutorily provided. Thus, no purpose would be achieved in continuing with this appeal - appeal dismissed for default as per Rule 20 of CESTAT ( Procedure ) Rules , 1982.
|