2015 (8) TMI 247

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....r. S. Gurumoorthy For the Respondents : Mr. A. P. Srinivas JUDGMENT (Delivered by K. B. K. Vasuki, J) The assessee is the appellant herein. This Civil Miscellaneous Appeal is filed against the order of the Tribunal by raising the following substantial questions of law : (i)Whether in the facts and circumstances of the case, the order of the Tribunal dismissing the appeal for non-prosecution w....

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....enalty under Section 11 (AC) of Central Excise Act. The appellant filed its reply on 22.12.2003 and attended personal hearing. Whereas the second respondent/Commissioner of Central Excise vide his order dated 30.05.2004 demanded a sum of Rs. 2,27,025/- towards duty and imposed equal amount as penalty and also demanded interest. Aggrieved by the same, the assessee preferred an appeal before the Com....

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....el for the appellant has drawn our attention through the adjournment letters enclosed at pages 52 to 63 of the typed set of papers filed herein. The perusal of the particulars contained therein would reveal that the case was between 15.06.2011 and 03.06.2013 adjourned on 8 occasions out of which the adjournments granted at the instance of the assessee was on three occasions. The assessee through h....

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....r occasion and that shows, the appellant was not interested in proceeding with the matter. By observing so, the Tribunal dismissed the appeal for non prosecution. 4. As rightly argued by the learned counsel for the appellant/assessee, considering the number of adjournments already granted in the case and the number of occasions on which the case was adjourned at the instance of the appellant/asse....