https://www.taxtmi.com/caselaws?id=787678 Tribunal applied the adjournment limit under Section 35C and the discretionary power in Rule 20 to dismiss appeals for appellant default; on facts of repeated non-appearance, failure to maintain or update address/representation, return of service attempts and departmental Mahazar recording non-existence of the unit, the Tribunal found no basis for further adjournment and dismissed the appeal for default. The dismissal was exercised as a discretionary sanction to prevent dilatory tactics, with restoration of the appeal available only upon showing sufficient cause under Rule 20. en-us Fri, 20 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787678 Tribunal applied the adjournment limit under Section 35C and the discretionary power in Rule 20 to dismiss appeals for appellant default; on facts of repeated non-appearance, failure to maintain or update address/representation, return of service attempts and departmental Mahazar recording non-existence of the unit, the Tribunal found no basis for further adjournment and dismissed the appeal for default. The dismissal was exercised as a discretionary sanction to prevent dilatory tactics, with restoration of the appeal available only upon showing sufficient cause under Rule 20. Case-Laws Service Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787678