IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Service Tax Appeal No. 40790 of 2016 (Arising out of Order in Appeal No.13/2016 dated 28.01.2016 passed by the Commissioner of Central Excise (Appeals), Madurai)

M/s. Sri Jeyam Agency, Appellant No. 1, North Gate, SS Colony, Madurai Vs.

Commissioner of GST & Central Excise Respondent C.R. Building, Lal Bahadur Shastri Marg, Madurai 625 002.

APPEARANCE:

None for the Appellant Shri N. Satyanarayanan, 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. 40206/2026 Date of Hearing/Decision 03.02.2026 Per M. Ajit Kumar, This appeal is filed by the appellant against Order in Appeal No.

13/2016 dated 28.01.2016 passed by the Commissioner of Central Excise (Appeals), Madurai (impugned order).

2. None appeared for the appellant today and for the previous six times. We find that the notice issued to the counsel for the appellant was served on 31.10.2025 and in reply to the letter received from the counsel stated that they are withdrawing their vakalat due to lack of communication from the appellant. We find that the notice issued to