https://www.taxtmi.com/caselaws?id=762140 Section 35C(1A) of the Central Excise Act permits adjournment only for sufficient cause and bars granting adjournment more than three times during hearing of an appeal. Rule 20 of the CESTAT Procedure Rules also authorises dismissal for default where the appellant does not appear or does not proceed with the hearing. Where an appeal has been repeatedly listed and the appellant has only sought adjournments, no further time is justified beyond the statutory maximum, and dismissal for non-prosecution is proper. 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=762140 Section 35C(1A) of the Central Excise Act permits adjournment only for sufficient cause and bars granting adjournment more than three times during hearing of an appeal. Rule 20 of the CESTAT Procedure Rules also authorises dismissal for default where the appellant does not appear or does not proceed with the hearing. Where an appeal has been repeatedly listed and the appellant has only sought adjournments, no further time is justified beyond the statutory maximum, and dismissal for non-prosecution is proper. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762140