Excise Commissioner’s Order Not Restorable in Absence of Sufficient reason of Non Appearance: CESTAT...

Excise Commissioner's order not restorable in absence of sufficient reason of non-appearance: CESTAT. This ruling emphasizes the principle of accountability and due diligence in legal proceedings. The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) maintained that if the Excise Commissioner or their representative failed to appear without providing a valid and sufficient reason, their order cannot be automatically reinstated. This ensures that parties adhere to procedural requirements and are held accountable for their presence in appellate proceedings.