TaxTMI 
TaxTMI 
2026 (2) TMI 526
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....pertain to the year 2015 and has come up for hearing on eight occasions earlier on 06.01.2025, 11.02.2025, 21.03.2025, 30.04.2025, 03.06.2025, 19.06.2025, 08.08.2025 and 24.09.2025. On 08.08.2025, finding that the appellant was not represented and the notice sent to the appellant has been returned with remarks 'no such addressee". Registry was directed to serve a notice of hearing on the appellant through the department and the matter was adjourned to 24.09.2025. Today, the Ld. AR has filed a letter GEXCOM/LGL/MISC/405/2021-Legal dated 09.09.2025 digitally signed by Additional Commissioner, Office of the Commissioner of GST & Central Excise, Tiruchirappalli stating interalia that on visit to the premises, no such entity was found to be exis....
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....aring of the appeal." RULE 20 of CESTAT Procedure Rules, 1982 provide as follows:- Action on appeal for appellant's default. - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, 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 a....
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.... such misplaced sympathy. It is high time that courts become sensitive to delays in justice delivery system and realise that adjournments do dent the efficacy of the judicial process and if this menace is not controlled adequately, the litigant public may lose faith in the system sooner than later. The courts, particularly trial courts, must ensure that on every date of 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 w....
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....ice. The courts have to be diligence and take timely action in order to usher in efficient justice dispensation system and maintain faith in rule of law...." 7. We also note that the Rule 20 of the CESTAT Procedure Rules reproduced supra, provides that if 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 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 ....