M/S Kamachi Granties PVT LTD vs. The Commissioner Of Central Excise Andgst

Held

The Court held that the appeal must be dismissed in default. This decision was based on the repeated absence of the appellant's counsel on multiple hearing dates, including the current date. The Court noted that despite being given a last chance on February 28, 2018, to appear on March 7, 2018, the appellant's counsel was still not present. Consequently, the Court found no other option but to dismiss the appeal for non-prosecution. The operative direction was to dismiss the appeal in default and inform the appellant of this decision.

Facts

This is a Central Excise and GST appeal filed by M/s Kamachi Granties Pvt Ltd. against the Commissioner of Central Excise GST. The appeal was listed for hearing on multiple occasions. On February 28, 2018, the Court noted that the counsel for the appellant was not present and granted a last chance to appear on March 7, 2018. On March 7, 2018, the counsel for the appellant was again absent. The Court, having no other option, proceeded to dismiss the matter in default.

Key Issues

1. Whether the appeal should be dismissed in default due to the persistent absence of the appellant's counsel? The appellant's side did not present any arguments as their counsel was absent. The respondent's side, represented by the Court, implicitly argued that the appeal should be dismissed due to the appellant's failure to prosecute the matter, as evidenced by the repeated absence of their counsel. The Court's decision to dismiss the appeal in default indicates an acceptance of this implicit argument.