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2021 (9) TMI 541 - AT - Service TaxMaintainability of appeal - appeal dismissed for non-prosecution in terms of Rule 20 of the CESTAT (Procedure) Rules, 1982 - HELD THAT:- From provisions of Rule 20 of the CESTAT Procedure Rules, 1982, it is quite evident that CESTAT can grant adjournment to either side in appeal for a maximum number of three times. In this case whenever the matter has been posted for hearing, the appellant has chosen to abstain from hearing. He has not even cared to file any request seeking adjournment at any time. The conduct of the appellant clearly shows that he is not interested in pursuing this appeal. The appeal is dismissed for non-prosecution in terms of Rule 20 of the CESTAT (Procedure) Rules, 1982.
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