https://www.taxtmi.com/caselaws?id=762058 Section 35C(1A) of the Central Excise Act, 1944 permits adjournment only on sufficient cause and caps adjournments at three for a party. Rule 20 of the CESTAT Procedure Rules, 1982 also allows dismissal for default where the appellant does not appear, or hearing on merits. On repeated non-appearance, multiple prior adjournments, and no effective steps to prosecute the matter, the Tribunal found the explanation insufficient for any further adjournment. It refused additional indulgence and dismissed the appeal for non-prosecution. en-us Tue, 19 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 08:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762058 Section 35C(1A) of the Central Excise Act, 1944 permits adjournment only on sufficient cause and caps adjournments at three for a party. Rule 20 of the CESTAT Procedure Rules, 1982 also allows dismissal for default where the appellant does not appear, or hearing on merits. On repeated non-appearance, multiple prior adjournments, and no effective steps to prosecute the matter, the Tribunal found the explanation insufficient for any further adjournment. It refused additional indulgence and dismissed the appeal for non-prosecution. Case-Laws Service Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762058