KAMDHENU CEMENT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Instant appeal arises from a common order passed by CESTAT dated 12-3-2013. It has been alleged by the appellant that adjudicating authority after affording of hearing to the respective parties finally passed the order dated 26-3-2012 and the appellant being aggrieved by the order of adjudicating authority preferred appeal before the Customs, Excise & Service Tax Appellate Tribunal.

(2.) However, in the form No. E.A-3 which the appellant has to fill giving its complete detail, at S. No. 6 indicated the address, on which the notices was to be sent to the appellant, the appellant mentioned "E-3A, G-a-1, Ground Floor Kanti Chandra Road, Bani Park, Jaipur-302016", which appear to be the address of Chartered Accountant who was appearing on behalf of the appellant-Kamdhenu Cement Ltd. and the notices were sent on the said address as and when the appeal was adjourned on few dates i.e. 3rd January & 11th March, 2013.

(3.) It appears from the record that no one appeared on behalf of appellant on 11-3-2013 and the matter was posted for 12-3-2013 and in absence of the appellant, by an ex parte order, the appeal preferred by the appellant, was dismissed on 12-3-2013.