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    <description>Repeated adjournments, non-appearance of the appellants, and failure to place the withdrawal of vakalatnama on record led the Tribunal to treat the appeals as abandoned. Notices were issued and directions were given to verify whether the appellant companies still existed or had been liquidated, but no information was furnished. On those facts, the Tribunal applied Rule 20 of the CESTAT Procedure Rules, 1982 and dismissed both appeals for non-prosecution, recording continued inaction and failure to prosecute despite opportunities.</description>
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