Appeal Dismissed for Lack of Notice

The appeal was dismissed by the Appellate Tribunal CESTAT, Bangalore due to non-service of notice on the respondents by the Revenue. Efforts to serve the notice were unsuccessful as the unit was not in existence and the intended recipient claimed to have been removed as a director. The dismissal was based on the requirement for proper notice as per a Supreme Court judgment.

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The Appellate Tribunal CESTAT, Bangalore dismissed an appeal due to non-service of notice on the respondents by the Revenue. Efforts to serve the notice were unsuccessful as the unit was not in existence and the intended recipient claimed to have been removed as a director. The dismissal was based on the requirement for proper notice as per a Supreme Court judgment.

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