TMI Blog2008 (10) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... .N. Panda, Member (J)]. This batch of Appeals has been listed from time to time beginning from 18-3-08. On 18-3-08, Shri N.K. Chowdhury, learned Advocate appeared on behalf of all the five Appellants. On that day, there was no Vakalatnama filed by him for four Appellants namely, Shri Sushanta Kumar Ghosh, Shri Nand Kishore Tibrewala, Shri Manish Sharma and Shri Bijoy Kumar Nayak in Ex. Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 14 of the Central Excises Act, 1944, he has categorically stated that he has no connection with M/s. G.N. Rubbertech Pvt. Ltd. from 15-12-04 having resigned from that Concern from the Office of Director. The statement recorded by Department as above was exposed to the learned Counsel appearing on behalf of all the Appellants to examine the veracity of the signature of Shri Sushanta Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearance on that date. The matter again appeared in the list of 13-6-08. It was reported that when the notice was served to M/s. G.N. Rubbertech Pvt. Ltd., that notice was returned with the postal remark, abolished . However, Tribunal felt that further opportunity may be given to the Appellants to cause appearance and accordingly, they were issued notice for appearance on 29-10-08. When the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons proved that they are not keen to pursue appeal remedy against the Order of Adjudication made affecting them. Therefore, all their Appeals be also dismissed. 4. Heard Shri Khan and perused record. 4.1 The record reveals that the Order of Adjudication was passed on 23-3-07 against M/s. G.N. Rubbertech Pvt. Ltd. with the consequences stated in the Order. Apart from M/s. G.N. Rubbertech Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and their failure to appear, which has come to record, clearly reveal that the Appellants have abused the process of law finding the appeal remedy to be a process to follow a dilatory tactics without submitting themselves for legal remedy. Therefore, we consider it proper that allowing the matter to remain idle in record without sincerity of pursuasion, these Appeals deserve to be dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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