TaxTMI 
TaxTMI 
2026 (1) TMI 786
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....has come up for hearing on three occasions earlier on 07.08.2025, 23.09.2025 and 17.11.2025. On 17.11.2025 the matter was adjourned to 08.01.2026 with directions to the Registry to serve notice through the department. 2. Ld. AR has filed a report dated 08.01.2026 containing a copy of letter from the concerned Jurisdictional Superintendent of GST and Central Excise informing that at the address given by the appellant there is no name/ sign board in the name of M/s. Aspinwall & Co. Ltd. We find that the Company has not taken any efforts to ensure proper representation, intimate any change of communication address or contact details and does not appear to be serious in pursuing the appeal. 3. Ms. G.Krupa, learned Authorized Representativ....
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.... 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 routine manner and how it affects ultimately the justice delivery system as suc....
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....itigant 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: "5.5 Today the judiciary and the justice delivery system is facing acu....
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.... 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 higher judicial forum, if at all the appellant has justifiable reasons f....