CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 21305 of 2014 (Arising out of Order-in-Original No.45/2013(BVSNK) dated 31.12.2013 passed by Commissioner of Customs, Excise and Service Tax, Visakhapatnam)

M/s Modern Refractory Erectors .. APPELLANT #118, Mangalagiri Complex, Gajuwaka, Visakhapatnam, Andhra Pradesh – 530 026.

VERSUS Commissioner of Central Excise .. RESPONDENT And Service Tax Visakhapatnam– II Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

APPEARANCE:

None for the Appellant.

Shri B Subhas Chandra Bose, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. _A/30120/2026_

Date of Hearing: 25.02.2026 Date of Decision: 25.02.2026 [ORDER PER: ANGAD PRASAD]

In the present case, nobody appeared on behalf of the Appellant nor has sought an adjournment. It is observed that this appeal has been listed for hearing on 29.07.2025, 01.12.2025, 19.01.2026 and today i.e. 25.02.2026 and on all the dates nobody appeared for the Appellant nor has sought any adjournment. It appears that the appellant has no interest to pu