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<h1>Appeal Dismissed for Lack of Representation</h1> The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI due to the absence of representation on behalf of the assessee-Appellants, while the ... Maintainability of appeal - Neither anybody appeared on behalf of the assessee-Appellants nor any adjournment application is filed - Held that: - It may be mentioned that as per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep - the appeal is dismissed for default. The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal for default as nobody appeared on behalf of the assessee-Appellants. The Respondent-Revenue was represented by Sh. R.K. Manjhi, DR.
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