TaxTMI 
TaxTMI 
2025 (10) TMI 460
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....come up for hearing on three earlier occasions on 25.06.2025, 31.07.2025 and 02.09.2025. On 02.09.2025, finding that the appellant was not represented, the matter was adjourned to 24.09.2025. It is seen that the notice sent to the appellant intimating the date of hearing as 24.09.2025 was despatched on 03.09.2025 and has been delivered on 10.09.2025 with reference to the Consignment / MO tracking report of the postal department for article no IN000262871IN. 2. Ms. Rajni Menon, learned Authorized Representative appeared on behalf of the Revenue. Ld. A.R. has submitted 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. Ld. A.R has ....
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....either dismiss the appeal for default or hear and decide it on merits : Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non- appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. 5. In the decision of the Honourable Apex Court in ISHWARLAL MALI RATHOD VERSUS GOPAL AND ORS, 2021 (9) TMI 1301 - SUPREME COURT, the Honourable Supreme Court has deprecated the practice of adjournments sought mechanically and allowed by the Courts/Tribunals. Hon'ble Supreme Court has observed as follows: "5. Grant of repeated adjournments in rou....
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....hearing, effective progress takes place in the suit. 16. No litigant has a right to abuse the procedure provided in CPC. Adjournments have grown like cancer corroding the entire body of justice delivery system. 17.... A party to the suit is not at liberty to proceed with the trial at its leisure and pleasure and has no right to determine when the evidence would be let in by it or the matter should be heard. The parties to a suit-whether the plaintiff or the defendant-must cooperate with the court in ensuring the effective work on the date of hearing for which the matter has been fixed. If they don't, they do so at their own peril." 6. It is seen that; the Apex Court has thereafter gone on to hold as under: ....
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....e when the appeal was called on for hearing can set aside the dismissal and restore the appeal. 8. We notice that there is no request on record for the appeal to be decided on merits ex-parte based on the grounds preferred in the appeal in the absence of the appellant's presence or representation through its counsel. We are of the view that if we were to decide the matter on merits, without having the benefit of hearing the appellant and upon such hearing if we were to hold against the appellant, then, having no locus to review our own judgement since we would be rendered functus officio, we would thus be not only depriving the appellant of a chance to be heard, but also would be relegating the appellant to seek appropriate remedy in a h....