Tribunal Dismisses Appeal After Exceeding Three Adjournments Limit Under Section 35C(1A) of Central Excise Act

CESTAT dismissed the appeal for non-prosecution pursuant to Rule 20 of CESTAT Procedure Rules, 1982. The appellant had sought adjournments beyond the statutory maximum of three times permitted under Section 35C(1A) of the Central Excise Act, 1944. Relying on Ishwar lal Mali Rathod, where the SC condemned the practice of mechanical adjournments, the Tribunal found no justification for granting additional adjournments. The SC had previously emphasized that parties who repeatedly seek adjournments despite specific warnings and opportunities effectively misuse judicial grace, warranting dismissal of their proceedings. .....

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