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    <title>2017 (12) TMI 1559 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed for default because the appellant did not appear and filed no adjournment application. The Tribunal noted the principle that the law assists those who are vigilant, not those who sleep on their rights, and treated the absence of the assessee as sufficient ground to dispose of the matter without entering the merits.</description>
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      <description>The appeal was dismissed for default because the appellant did not appear and filed no adjournment application. The Tribunal noted the principle that the law assists those who are vigilant, not those who sleep on their rights, and treated the absence of the assessee as sufficient ground to dispose of the matter without entering the merits.</description>
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