https://www.taxtmi.com/caselaws?id=785030 Dismissal for default concerns whether repeated adjournments without substantiation justify dismissal under Rule 20 of the CESTAT Procedure Rules; Rule 20 permits setting aside such dismissals if the appellant later satisfies the Tribunal of sufficient cause, and the Tribunal found no request to proceed ex parte. The decision stresses that adjournments require proof of serious cause, repeated unexplained non-appearance may render the appellant uninterested and justify dismissal, and that proceeding on merits without the appellant would render the Tribunal functus officio; liberty is allowed to seek restoration by showing sufficient justification. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785030 Dismissal for default concerns whether repeated adjournments without substantiation justify dismissal under Rule 20 of the CESTAT Procedure Rules; Rule 20 permits setting aside such dismissals if the appellant later satisfies the Tribunal of sufficient cause, and the Tribunal found no request to proceed ex parte. The decision stresses that adjournments require proof of serious cause, repeated unexplained non-appearance may render the appellant uninterested and justify dismissal, and that proceeding on merits without the appellant would render the Tribunal functus officio; liberty is allowed to seek restoration by showing sufficient justification. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785030