https://www.taxtmi.com/caselaws?id=753570 Under the Central Excise Act, an appeal hearing may be adjourned only for sufficient cause and not more than three times, and the CESTAT Procedure Rules also allow dismissal for default when the appellant does not appear. The text states that repeated adjournments beyond the statutory limit were unjustified because no adequate reason was shown to continue the matter further. The practical effect is that, once the adjournment cap is exceeded without sufficient cause, the Tribunal may dismiss the appeal for non-prosecution or proceed in accordance with the procedural rules. en-us Fri, 31 May 2024 00:00:00 +0530 Wed, 05 Jun 2024 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753570 Under the Central Excise Act, an appeal hearing may be adjourned only for sufficient cause and not more than three times, and the CESTAT Procedure Rules also allow dismissal for default when the appellant does not appear. The text states that repeated adjournments beyond the statutory limit were unjustified because no adequate reason was shown to continue the matter further. The practical effect is that, once the adjournment cap is exceeded without sufficient cause, the Tribunal may dismiss the appeal for non-prosecution or proceed in accordance with the procedural rules. Case-Laws Central Excise Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753570