SHAILESH JARIWALA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The only grievance raised in the present appeals is that the learned Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, could not have dismissed the appeals for want of prosecution, contrary to the decision of the Hon'ble Supreme Court in the case of Balaji Steel Re-rolling Mills v. Commissioner of Central Excise & Customs , 2014 (310) E.L.T.209 (SC).

(2.) The Hon'ble Supreme Court, in the said judgment of Balaji Steel Re-rolling Mills, clearly laid down as under :

(3.) The learned CESTAT, at the first instance, dismissing the appeals for want of prosecution on 03.10.2016, made the following order :