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    <title>2026 (8) TMI 728 - CESTAT ALLAHABAD</title>
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    <description>Adjournments in Tribunal appeals may be granted only on sufficient cause, with no more than three adjournments to a party during hearing. Rule 20 of the CESTAT Procedure Rules permits the Tribunal, where an appellant does not appear, either to dismiss the appeal for default or hear and decide it on merits; a dismissal for default may be set aside on proof of sufficient cause for non-appearance. Repeated mechanical adjournments and dilatory conduct undermine timely justice, litigant confidence, and the rule of law. Counsel must attend proceedings diligently after accepting a brief.</description>
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