The CESTAT, an Appellate Tribunal, dismissed an appeal due to ...

Abatement of appeal due to non-prosecution beyond three adjournments. Upheld based on Ishwar lal Mali Rathod case.

June 6, 2024

Case Laws     Central Excise     AT

The CESTAT, an Appellate Tribunal, dismissed an appeal due to abatement caused by non-prosecution of the case. The Tribunal held that adjourning a matter beyond three times, as seen in a Supreme Court case, is unjustified. The Supreme Court condemned the practice of mechanical adjournments. In this case, despite multiple adjournments and warnings, the appellant did not avail of the opportunities granted. The appeal was dismissed for non-prosecution, in line with Rule 20 of CESTAT Procedure Rules, 1982.

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