https://www.taxtmi.com/caselaws?id=762141 Dismissal for non-prosecution may follow where an appellant, after restoration of an appeal previously dismissed for non-compliance, remains absent on the scheduled date and provides no explanation. Section 35C(1A) of the Central Excise Act, 1944 and Rule 20 of the CESTAT Procedure Rules, 1982 permit dismissal for default rather than further adjournment, particularly where the matter is old and repeated delay is unjustified. The procedural default ends the proceeding without determination of the substantive dispute, leaving the dismissal operative against the appellant. en-us Tue, 19 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 08:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762141 Dismissal for non-prosecution may follow where an appellant, after restoration of an appeal previously dismissed for non-compliance, remains absent on the scheduled date and provides no explanation. Section 35C(1A) of the Central Excise Act, 1944 and Rule 20 of the CESTAT Procedure Rules, 1982 permit dismissal for default rather than further adjournment, particularly where the matter is old and repeated delay is unjustified. The procedural default ends the proceeding without determination of the substantive dispute, leaving the dismissal operative against the appellant. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762141