https://www.taxtmi.com/caselaws?id=468245 Where appellants remain absent despite sufficient opportunities and notice sent to the address given in the appeal papers is returned unserved, the Tribunal may dismiss the appeals for non-prosecution under Rule 20 of the CESTAT (Procedure) Rules, 1982. Applying the principle in Benny D'Souza v. Melwin D'Souza, the Tribunal stated that, in the absence of the appellants, dismissal must be confined to non-prosecution and cannot be on merits. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 24 Apr 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468245 Where appellants remain absent despite sufficient opportunities and notice sent to the address given in the appeal papers is returned unserved, the Tribunal may dismiss the appeals for non-prosecution under Rule 20 of the CESTAT (Procedure) Rules, 1982. Applying the principle in Benny D'Souza v. Melwin D'Souza, the Tribunal stated that, in the absence of the appellants, dismissal must be confined to non-prosecution and cannot be on merits. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468245