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Case Law Details

Case Name : K. R. Pulp & Paper Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad)
Appeal Number : Excise Appeal No. 70739 of 2019
Date of Judgement/Order : 22/09/2023
Related Assessment Year :
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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 second date of hearing, the appellant again requested for adjournment on medical grounds and the same was granted. On the third date of hearing, again, the appellant requested for adjournment on medical ground, the same was granted again.

Further, on the last date of hearing, no request for adjournment has been made in matter. Neither the medical certificate as directed on earlier two occasions has been produced. The date of hearing was fixed as per the written request made by the appellant/applicant counsel.

Conclusion-Many a times, the task of adjournments is used to kill Justice. Repeated adjournments break the back of the litigants. The courts are enjoying upon to perform their duties with the object of strengthening the confidence of common man in the institution entrusted with the administration of the justice. Any effort which weakens the system and shake the faith of the common man in the justice dispensation has to be discouraged. Therefore the courts shall not grant the adjournments in routine manner and mechanically and shall not be a party to cause for delay in dispensing the justice.

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