https://www.taxtmi.com/caselaws?id=261830 The Tribunal held that the summons issued to the appellant under Section 35 of the Central Excise Act, 1944 were not appealable decisions but were for information gathering during an investigation. The appellant's lack of interest and non-appearance at hearings led to the dismissal of the appeal on procedural and substantive grounds. The Tribunal emphasized the importance of complying with procedural requirements and actively participating in the appeal process, ultimately rejecting the appeal for non-prosecution and lack of merit. en-us Fri, 07 Nov 2014 00:00:00 +0530 Thu, 23 Jul 2015 07:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261830 The Tribunal held that the summons issued to the appellant under Section 35 of the Central Excise Act, 1944 were not appealable decisions but were for information gathering during an investigation. The appellant's lack of interest and non-appearance at hearings led to the dismissal of the appeal on procedural and substantive grounds. The Tribunal emphasized the importance of complying with procedural requirements and actively participating in the appeal process, ultimately rejecting the appeal for non-prosecution and lack of merit. Case-Laws Service Tax Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261830