Service Tax
TRT-2025-
Cestat Kolkata
Date:-25-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date – 25 July 2022
Key Takeaway –
- The Appellant, Champion Hosiery Private Ltd., did not appear when the matter was called for hearing. It is also seen from the record that they did not appear on 30.08.2019, 04.09.2019, 13.01.2020, 04.02.2020, 20.01.2022 & 25.07.2022.
- The Issue involved in the present matter is that whether the appellant shall be allowed to pursue the appeal if they abandoned it before?
- From the above, it is seen that the matter has been adjourned more than three times. In the interest of justice, the appellants were allowed to appear and present this case before this Tribunal. But from the above, it shows that the appellants are not interested in pursuing their appeal before this Forum.
- Relying on Supreme Court’s case Ishwarlal Mali Rathod Versus Gopal And Ors and taking note of the Rule 20 of CESTAT Procedure Rule, 1982, the Tribunal dismissed the appeal for non-prosecution.
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