https://www.taxtmi.com/caselaws?id=766893 The Court dismissed the appeals for default due to the appellant's non-appearance at the hearing, as permitted under Rule 20 of CESTAT (Procedure) Rules, 1982. The Court emphasized that adjournments require valid reasons supported by evidence. It relied on the interpretation of Order XLI Rule 17 of the CPC by the SC, which allows dismissal for non-prosecution if the appellant fails to appear. The decision reinforced the necessity of adherence to procedural rules and the provision of valid reasons for non-appearance to uphold the proper administration of justice. en-us Tue, 04 Mar 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766893 The Court dismissed the appeals for default due to the appellant's non-appearance at the hearing, as permitted under Rule 20 of CESTAT (Procedure) Rules, 1982. The Court emphasized that adjournments require valid reasons supported by evidence. It relied on the interpretation of Order XLI Rule 17 of the CPC by the SC, which allows dismissal for non-prosecution if the appellant fails to appear. The decision reinforced the necessity of adherence to procedural rules and the provision of valid reasons for non-appearance to uphold the proper administration of justice. Case-Laws Customs Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766893