IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No. 170 of 2011 (Arising out of Order in Original No. 04/2011 (Customs) Commissioner dated

07.01.2011 passed by the Commissioner of Central Excise, Salem)

Dr. S. Shanmugasundaram Appellant S/o Sri V.V. Subramaniya Chetty No. 15/96, Chinnampatti Road Ellampalli, Salem – 637 502.

Vs.

Commissioner of Customs Respondent No. 1, Williams Road, Cantonment Trichy – 620 001 APPEARANCE:

None for the Appellant Smt. O.M. Reena, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NO. 40037/2026 Date of Hearing: 13.08.2025 Date of Decision: 09.01.2026 Per M. Ajit Kumar, This appeal is filed by the appellant against Order in Original No.

04/2011 (Customs) Commissioner dated 07.01.2011 passed by the Commissioner of Central Excise, Salem (impugned order).

2. None appeared for the appellant. We find that the matter has been adjourned on eleven occasions for non-appearance of the appellant either personally or through any authorized representative. Sufficient opportunity was granted to the appellant to state his case in person or