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2024 (5) TMI 141 - CESTAT CHENNAIMaintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - rejection of appeal for non-compliance and non-replying to the ‘Deficiency Memo’ - HELD THAT:- Now before us the Appellant has not shown any urgency in having the matter heard and disposed of. Adjournments can’t be given for the mere asking without any serious reason backed with proof for non-appearance of the Appellant or his authorised representative. Considering the statutory position and the views expressed by the Hon’ble Apex Court in the various judgments cited above, we find that no purpose would be served in continuing with this appeal and hence reject the same for default as per Rule 20 of CESTAT (Procedure) Rules, 1982. The appeal is disposed of accordingly.
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