Appeal dismissed for non-appearance, stressing importance of presence for case proceedings.

The appeal was dismissed by the Appellate Tribunal CESTAT, Chennai due to the non-appearance of the appellants and failure to serve notices. The Tribunal emphasized the necessity of the appellants' presence for the case to proceed, citing a Supreme Court precedent.

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The Appellate Tribunal CESTAT, Chennai dismissed the appeal for want of prosecution as the appellants did not appear, and the notices were not served on them. The matter cannot be heard without the appellants' presence or filed documents. This decision was based on a Supreme Court judgment in the case of Commissioner of Central Excise v. Electrolytic Foils Ltd. (1997).

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