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Judgment
2 paragraphs · 96 words
Sulekha Beevi C.S., Member (J)
None for the appellant. The registered notice issued to the appellant has been returned with the endorsement ‘no such addressee”. Notice was also issued through the department. These notices also could not be served as the department was not able to trace the whereabouts of assessee even after much efforts. In spite of repeated adjournments, there is no representation for the appellant. It is presumed that the appellant is not interested in pursuing the appeal. The same is dismissed for default in terms of Rule 20 of CESTAT (Procedure) Rules, 1982.