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    <title>Amendment of section 128</title>
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    <description>The amendment empowers the Commissioner (Appeals) to grant time and adjourn hearings at any stage of an appeal if sufficient cause is shown, requires reasons for each adjournment to be recorded in writing, and prevents any party from being granted such an adjournment more than three times during the hearing.</description>
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      <title>Amendment of section 128</title>
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      <description>The amendment empowers the Commissioner (Appeals) to grant time and adjourn hearings at any stage of an appeal if sufficient cause is shown, requires reasons for each adjournment to be recorded in writing, and prevents any party from being granted such an adjournment more than three times during the hearing.</description>
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