Procedural Delay Rejected: Appeal Dismissed After Exhausting Permitted Adjournment Opportunities Under Rule 20

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....CESTAT dismissed the appeal for non-prosecution under Rule 20 of CESTAT Procedure Rules, 1982, following Supreme Court precedent condemning mechanical adjournment requests. The tribunal found no justification for adjourning the matter beyond three statutorily permitted instances. The decision underscores judicial intolerance for repeated, unwarranted procedural delays that obstruct efficient case resolution, emphasizing the need for parties to utilize court-granted opportunities responsibly and expeditiously.....