https://www.taxtmi.com/caselaws?id=100596 Where a respondent unit had closed its premises and could not be traced despite departmental efforts, the Tribunal treated repeated failure to serve hearing notices as sufficient ground to dismiss the revenue appeal for non-service and non-prosecution. The record showed that notices were returned undelivered, enquiries confirmed the premises had been vacated years earlier, and no alternative address was available. Relying on the cited Supreme Court precedent in CCE v. Electrolytic Foils Ltd., the Tribunal applied the principle that an appeal may be dismissed when the respondent cannot be served despite reasonable s to locate it. en-us Wed, 11 Jul 2001 00:00:00 +0530 Fri, 03 Feb 2012 13:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100596 Where a respondent unit had closed its premises and could not be traced despite departmental efforts, the Tribunal treated repeated failure to serve hearing notices as sufficient ground to dismiss the revenue appeal for non-service and non-prosecution. The record showed that notices were returned undelivered, enquiries confirmed the premises had been vacated years earlier, and no alternative address was available. Relying on the cited Supreme Court precedent in CCE v. Electrolytic Foils Ltd., the Tribunal applied the principle that an appeal may be dismissed when the respondent cannot be served despite reasonable s to locate it. Case-Laws Central Excise Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100596