2022 (10) TMI 1074

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant Shri Amrendra Kumar Jha, Deputy Commissioner, Authorised Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA When the matter was called for hearing today, none appeared for the appellant. The matter has been listed earlier on 16.12.2021, 27.01.2022, 23.03.2022, 07.06.2022 and today, i.e. 11.10.2022. On none of the above occasions, the appellant appeared for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at there was sufficient cause for his nonappearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal." 3.1 Further, we find that the amount involved in this appeal is less than the threshold limit. In terms of Section 35B(1) of the Central Excise Act, 1944, the Tribunal may refuse to admit an appeal filed before it, i....