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    <title>2021 (2) TMI 1130 - CESTAT MUMBAI</title>
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    <description>Repeated adjournment requests in a virtual e-hearing were treated as inconsistent with an application for early hearing, particularly where the Tribunal&#039;s procedure generally restricts adjournments and requires advance requests. The appellant produced no documentary proof of financial hardship, and the reference to section 35F did not establish the urgency claimed. The Tribunal applied the principle that persistent or casual adjournments amounting to non-prosecution may justify refusal of special relief, and dismissed the early hearing application. The appeal will be listed in the normal course.</description>
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      <description>Repeated adjournment requests in a virtual e-hearing were treated as inconsistent with an application for early hearing, particularly where the Tribunal&#039;s procedure generally restricts adjournments and requires advance requests. The appellant produced no documentary proof of financial hardship, and the reference to section 35F did not establish the urgency claimed. The Tribunal applied the principle that persistent or casual adjournments amounting to non-prosecution may justify refusal of special relief, and dismissed the early hearing application. The appeal will be listed in the normal course.</description>
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