2023 (10) TMI 1563 - AT - Service Tax

Appeal dismissed under Rule 20 for non-prosecution after repeated absences, adjournments, and undelivered notices, indicating lack of interest

CESTAT dismissed the appeal under Rule 20 of the CESTAT Procedure Rules for non-prosecution. The bench found the appellant repeatedly absent, sought ... Abatement of appeal for non-prosectution - Rule 20 of CESTAT Procedure Rules - HELD THAT:- It is found from the record that the matter has been listed on various dates and appellant either absent on call or praying for adjournments. It is also noticed that notices were also issued to the appellant but the same are received back to the Tribunal. Therefore, it appears that the appellant is either not interested in the proceeding or is not available for persuing this matter. Thus, in terms of Rule 20 of CESTAT Procedure Rules, appeal is dismissed. The appellant failed to appear when the matter was called, and no prayer for adjournment was filed. The record shows repeated listings on various dates with the appellant either absent or seeking adjournments; notices sent to the appellant were returned to the Tribunal. The Bench observed that the appellant appears 'either not interested in the proceeding or is not available for pursing this matter.' Applying Rule 20 of the CESTAT Procedure Rules, the appeal is disposed of: 'appeal is dismissed.' The order permits the appellant to seek relief subsequently by filing a restoration application if he desires to be heard. The dismissal is procedural, grounded on non-prosecution, failure to comply with notice, and repeated non-appearance.