https://www.taxtmi.com/caselaws?id=443629 Section 35C(1A) of the Central Excise Act, 1944 permits adjournment only on sufficient cause and limits it to three occasions during hearing of an appeal. Rule 20 of the CESTAT Procedure Rules, 1982 also allows the Tribunal, where the appellant does not appear on the fixed date, to dismiss the appeal for default or decide it on merits. On repeated absence, no fresh request for adjournment, and failure to produce the medical certificate earlier directed, the Tribunal found no justification for further indulgence and held the appeals liable to dismissal for non-prosecution. en-us Fri, 22 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 08:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443629 Section 35C(1A) of the Central Excise Act, 1944 permits adjournment only on sufficient cause and limits it to three occasions during hearing of an appeal. Rule 20 of the CESTAT Procedure Rules, 1982 also allows the Tribunal, where the appellant does not appear on the fixed date, to dismiss the appeal for default or decide it on merits. On repeated absence, no fresh request for adjournment, and failure to produce the medical certificate earlier directed, the Tribunal found no justification for further indulgence and held the appeals liable to dismissal for non-prosecution. Case-Laws Central Excise Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443629