https://www.taxtmi.com/caselaws?id=762141 Where an appellant remains absent after restoration of an appeal and no cause is shown for non-appearance, the Tribunal may dismiss the matter for default rather than grant further adjournment. Relying on Section 35C(1A) of the Central Excise Act, 1944 and Rule 20 of the CESTAT Procedure Rules, 1982, the article states that repeated delay and non-prosecution justify termination of the appeal at the threshold. The practical effect is that the restored appeal can be dismissed when the appellant does not appear and the record shows no communication explaining the absence. 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 Where an appellant remains absent after restoration of an appeal and no cause is shown for non-appearance, the Tribunal may dismiss the matter for default rather than grant further adjournment. Relying on Section 35C(1A) of the Central Excise Act, 1944 and Rule 20 of the CESTAT Procedure Rules, 1982, the article states that repeated delay and non-prosecution justify termination of the appeal at the threshold. The practical effect is that the restored appeal can be dismissed when the appellant does not appear and the record shows no communication explaining the absence. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762141