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    <description>Rule 20 of the CESTAT Procedure Rules permits dismissal of an appeal where the appellant is not prosecuting the matter. The record showed repeated listings, continued absence of the appellant on call, requests for adjournment, and notices returning unserved to the Tribunal. On that factual basis, the Tribunal treated the appellant as uninterested or unavailable for pursuing the appeal and dismissed it for non-prosecution.</description>
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      <description>Rule 20 of the CESTAT Procedure Rules permits dismissal of an appeal where the appellant is not prosecuting the matter. The record showed repeated listings, continued absence of the appellant on call, requests for adjournment, and notices returning unserved to the Tribunal. On that factual basis, the Tribunal treated the appellant as uninterested or unavailable for pursuing the appeal and dismissed it for non-prosecution.</description>
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