https://www.taxtmi.com/caselaws?id=93943 Where a respondent's unit has been vacated and its whereabouts cannot be traced, notice service may fail and the appeal may be treated as not capable of further prosecution. The Tribunal applied the Supreme Court precedent in CCE, Hyderabad v. Electrolytic Foils Ltd., which recognises disposal for want of prosecution when the respondent has completely closed down and cannot be served. On the recorded facts, service through the SDR's office and repeated opportunities did not secure notice on the respondent, so the Revenue appeals were dismissed for want of service and want of prosecution. en-us Tue, 01 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93943 Where a respondent's unit has been vacated and its whereabouts cannot be traced, notice service may fail and the appeal may be treated as not capable of further prosecution. The Tribunal applied the Supreme Court precedent in CCE, Hyderabad v. Electrolytic Foils Ltd., which recognises disposal for want of prosecution when the respondent has completely closed down and cannot be served. On the recorded facts, service through the SDR's office and repeated opportunities did not secure notice on the respondent, so the Revenue appeals were dismissed for want of service and want of prosecution. Case-Laws Central Excise Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93943