https://www.taxtmi.com/caselaws?id=785029 CESTAT procedure on dismissal for default is examined: repeated adjournments without satisfactory justification or proof justify dismissal for default, as continued pendency serves no purpose when the appellant does not pursue representation. The Tribunal emphasises that absent a request to decide ex parte, merits cannot be adjudicated without hearing the appellant, since adverse findings would render the Tribunal functus officio and deprive the appellant of remedy. Liberty to apply for restoration is permitted if the appellant demonstrates sufficient cause and justification for non-appearance when seeking restoration. 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=785029 CESTAT procedure on dismissal for default is examined: repeated adjournments without satisfactory justification or proof justify dismissal for default, as continued pendency serves no purpose when the appellant does not pursue representation. The Tribunal emphasises that absent a request to decide ex parte, merits cannot be adjudicated without hearing the appellant, since adverse findings would render the Tribunal functus officio and deprive the appellant of remedy. Liberty to apply for restoration is permitted if the appellant demonstrates sufficient cause and justification for non-appearance when seeking restoration. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785029