2014 (10) TMI 185

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....r the Appellant. JUDGMENT [Judgment per : Abhay Manohar Sapre, J.]. - This is an appeal filed by the assessee under Section 130 of the Customs Act, 1962 against the order dated 9-2-2012 passed by Customs, Excise & Service Tax Appellate Tribunal, (for short called "the Tribunal") in Customs Misc. Application No. 504 of 2010 in Customs Appeal No. 148 of 2006. 2. By impugned order the T....

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....ant was on 24-3-2010 for hearing its restoration application but there were series of absence made to cause appearance for appeal hearing. Even though the appellant faced huge demand, there was no seriousness on the part of the appellant to cause presence and plead defence in support of its grounds of appeal. It is also apparent from various paragraphs of the appeal orders that mere absence of the....

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....er Section 130 ibid. The Tribunal was therefore right in dismissing their application. 6. When on successive occasions, the appellant did not appear and nor took interest in prosecution of their appeal, the Tribunal had no option but to dismiss the appeal for want of prosecution. No one prevented the appellant from prosecuting their appeal as and when listed before the Tribunal. It was thu....