2024 (4) TMI 223

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....on three earlier occasions. The notings in the order sheets of those hearings are as below : - (i) 03.11.2023 None for the appellant. Registry to issue fresh notice by RPAD to the appellant. Call on 8.12.2013 (ii) 08.12.2023 None for the appellant. Notice issued to the appellant is returned as 'addressee left'. Adjourned as last and final chance to 22.2.2024 (iii) 22.2.2024 None for the appellant. Adjourned to 3.4.2024 2. Shri Anoop Singh, learned Joint Commissioner (AR) appeared on behalf of the Revenue. He has stated that as per Section 35C of the Central Excise Act, 1944, no adjournment shall be granted for more than three times to a party during the hearing of the appeals. He further stated that as per Rule....

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....l of the lackadaisical manner in which the appellant has proceeded in the matter, would also be contrary to public interest. No further purpose can be achieved by adjourning the hearing to another date. 4. We have gone through the judgment of the Tribunal in the case of Pankaj Vs. CCE (supra) which has heavily relied on the judgment of the Hon'ble Supreme Court in the case of Ishwarlal Mali Rathod vs Gopal in SLP (Civil) Nos. 14117 & 14118/2021; Babu Singh Vs. State of UP - (1978) 1 SCC 579; Shiv Cotex Vs. Tirgun Auto Plast (P) Ltd. - (2011) 9 SCC 678; Noor Mohammed Vs. Jethanand & Anr. - (213) 5 SCC 202, etc and has concluded that there is no justification for adjourning the matter beyond three times which is the maximum number stat....