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<h1>Appeal Dismissed for Non-Appearance: Maxim 'Vigilantibus Et Non Dormientibus Jura Subveniunt' Applies</h1> The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI due to the appellant's non-appearance. The tribunal emphasized the maxim 'VIAILATIBUS ... Appellant-assessee is not interested to pursue the appeal - as per maxim, VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep - appeal dismissed. The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal for default as the appellant did not appear, stating the maxim 'VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT,' which means law helps those who are vigilant. Cross-objections were also disposed of.
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