At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONORABLE JUSTICE: ASHOK K. ARYA
For Respondents: A.B. Kulgod, Assistant Commissioner (AR)
1. M/s. Greaves Cotton Ltd. is in appeal against Order-in-Appeal No. RKR(57)07/08 dated 06.02.2008, whereunder inter alia penalty of Rs. 3,23,163/- has been sustained against the appellant.
2. The appeal is of the year 2008. This matter has came up on the Board for hearing umpteen times. As per record, most of the time when the matter was called out the appellant is neither present, nor there is any adjournment request. It appears that the appellant is not serious and is not interested in pursuing the appeal. It may be mentioned that as per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who g
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o to sleep. 3. Consequently the appeal is dismissed for default.