https://www.taxtmi.com/caselaws?id=786377 Rule 20 of the CESTAT (Procedure) Rules, 1982 permits dismissal for default where an appellant fails to appear at the hearing, while allowing restoration on proof of sufficient cause. Repeated non-appearance despite duly served notices, unsupported adjournment requests, and the statutory limit of three adjournments under the Central Excise Act supported dismissal for default. The framework also requires consideration of fairness, the appellant's opportunity to be heard, and whether a request exists for ex parte disposal on merits. Appeals dismissed for default may be restored if sufficient cause for non-appearance is established. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786377 Rule 20 of the CESTAT (Procedure) Rules, 1982 permits dismissal for default where an appellant fails to appear at the hearing, while allowing restoration on proof of sufficient cause. Repeated non-appearance despite duly served notices, unsupported adjournment requests, and the statutory limit of three adjournments under the Central Excise Act supported dismissal for default. The framework also requires consideration of fairness, the appellant's opportunity to be heard, and whether a request exists for ex parte disposal on merits. Appeals dismissed for default may be restored if sufficient cause for non-appearance is established. Case-Laws Service Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786377