https://www.taxtmi.com/caselaws?id=441556 Section 35C(1A) of the Central Excise Act limits repeated adjournments and requires recorded reasons before granting them, while Rule 20 of the CESTAT Procedure permits dismissal of an appeal for default or non-prosecution where the appellant remains absent and seeks no adjournment. The text emphasises that repeated non-appearance can justify dismissal and reflects judicial disapproval of routine adjournments that delay adjudication. en-us Wed, 09 Aug 2023 00:00:00 +0530 Thu, 10 Aug 2023 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441556 Section 35C(1A) of the Central Excise Act limits repeated adjournments and requires recorded reasons before granting them, while Rule 20 of the CESTAT Procedure permits dismissal of an appeal for default or non-prosecution where the appellant remains absent and seeks no adjournment. The text emphasises that repeated non-appearance can justify dismissal and reflects judicial disapproval of routine adjournments that delay adjudication. Case-Laws Central Excise Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441556