https://www.taxtmi.com/caselaws?id=447233 Section 35C(1A) of the Central Excise Act permits adjournment only on sufficient cause and not more than three times during hearing of an appeal, while Rule 20 of the CESTAT Procedure Rules allows dismissal for default when the appellant does not appear. Where the appellant repeatedly sought adjournments, remained absent on the last two dates, and made no adjournment request on the hearing date, the Tribunal found no basis to grant any further indulgence and treated the appeal as liable to dismissal for non-prosecution. en-us Tue, 19 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447233 Section 35C(1A) of the Central Excise Act permits adjournment only on sufficient cause and not more than three times during hearing of an appeal, while Rule 20 of the CESTAT Procedure Rules allows dismissal for default when the appellant does not appear. Where the appellant repeatedly sought adjournments, remained absent on the last two dates, and made no adjournment request on the hearing date, the Tribunal found no basis to grant any further indulgence and treated the appeal as liable to dismissal for non-prosecution. Case-Laws Customs Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447233