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    <title>2024 (12) TMI 524 - CESTAT ALLAHABAD</title>
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    <description>Section 35C(1A) of the Central Excise Act permits adjournment only on sufficient cause and bars more than three adjournments to a party during hearing of an appeal. Rule 20 of the CESTAT Procedure Rules also allows dismissal for default or decision on merits where the appellant does not appear. On repeated absence and no adequate justification for further delay, the Tribunal may refuse any additional adjournment and dismiss the appeal for non-prosecution.</description>
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