Granting adjournment beyond three times unjustified hence appeal dismissed for non-prosecution

K. R. Pulp & Paper Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad) CESTAT Allahabad held that as per provisions of section 35C(1A) of the Central Excise Act, 1944 granting of adjournment beyond three times is unjustifiable. Appeal dismissed for non-prosecution in terms of Rule 20 of CESTAT Procedure Rules, 1982 Facts- The present appeals have been listed for hearing on 04.08.2022, 09.08.2023, 17.08.2023 and 22.09.2023. On the first date of the hearing, the appellant had sent a written request for seeking adjournment. Accordingly, adjournment was granted. On the ...