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TMI Blog2020 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... when the matter was listed. Thus, it appears that they are not interested in pursuing this matter. Accordingly in terms of Rule 20 of the CESTAT (Procedure) Rules, 1982 after allowing more than three adjournments this appeal is dismissed for non-prosecution. - Service Tax Appeal No. 85053 of 2016 - A/85045/2020 - Dated:- 16-1-2020 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND HON BLE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Similarly it was adjourned on 11.11.2019 for today when the matter got listed before us. 2. We find that appellants have not responded to the notice issued to them for hearing in the matter or attended hearing any time when the matter was listed. Thus, it appears that they are not interested in pursuing this matter. 3. Hon ble Supreme Court has in case of B.N. Bhattachargee [118 ITR 461] hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he power must be exercised judiciously and taking into consideration all the facts and circumstances of the case. The Tribunal presently has its benches only at four or five places in India. An appellant who on account of his place or residence or business being far away from the place of sitting for the Tribunal may not except at a high cost be able to attend the hearing especially when as we kno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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