https://www.taxtmi.com/caselaws?id=449147 Under Section 35C(1A) of the Central Excise Act, 1944, adjournments are restricted and time may be granted only on sufficient cause, while Rule 20 of the CESTAT Procedure Rules, 1982 permits dismissal for default when the appellant does not appear on the hearing date. Where the appellant remained absent on repeated dates, made no adjournment request, and showed no sufficient cause, the matter need not be kept pending further and the appeal is liable to dismissal for non-prosecution. en-us Mon, 05 Feb 2024 00:00:00 +0530 Wed, 07 Feb 2024 07:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449147 Under Section 35C(1A) of the Central Excise Act, 1944, adjournments are restricted and time may be granted only on sufficient cause, while Rule 20 of the CESTAT Procedure Rules, 1982 permits dismissal for default when the appellant does not appear on the hearing date. Where the appellant remained absent on repeated dates, made no adjournment request, and showed no sufficient cause, the matter need not be kept pending further and the appeal is liable to dismissal for non-prosecution. Case-Laws Central Excise Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449147