https://www.taxtmi.com/caselaws?id=90219 Inability to serve hearing notice on the respondents justified treating the Revenue's appeal as non-prosecuted where the Department reported that the respondents' office could not be found and the Special Investigation Branch also failed to locate the firm. The Tribunal relied on that report and on prior authority allowing dismissal when service could not be effected, distinguishing earlier precedent only because a jurisdictional report was available here. The appeal was therefore dismissed for non-prosecution, and no remand was ordered. en-us Mon, 23 Nov 1998 00:00:00 +0530 Tue, 04 Oct 2011 14:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90219 Inability to serve hearing notice on the respondents justified treating the Revenue's appeal as non-prosecuted where the Department reported that the respondents' office could not be found and the Special Investigation Branch also failed to locate the firm. The Tribunal relied on that report and on prior authority allowing dismissal when service could not be effected, distinguishing earlier precedent only because a jurisdictional report was available here. The appeal was therefore dismissed for non-prosecution, and no remand was ordered. Case-Laws Customs Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90219