https://www.taxtmi.com/caselaws?id=779664 Appeal dismissed for default under Rule 20 of the CESTAT (Procedure) Rules, 1982, where the appellant failed to appear or arrange representation despite notice. The Tribunal noted no request to decide the matter ex parte on merits and that restoration requires the appellant to later show sufficient cause for non-appearance, which was not demonstrated. Given repeated non-representation and absence of cogent proof for adjournment, the appeal was held to be abandoned and dismissed for default. en-us Wed, 24 Sep 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779664 Appeal dismissed for default under Rule 20 of the CESTAT (Procedure) Rules, 1982, where the appellant failed to appear or arrange representation despite notice. The Tribunal noted no request to decide the matter ex parte on merits and that restoration requires the appellant to later show sufficient cause for non-appearance, which was not demonstrated. Given repeated non-representation and absence of cogent proof for adjournment, the appeal was held to be abandoned and dismissed for default. Case-Laws Customs Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779664