SANJIV SRIVASTAVA:

The present appeals have been filed by the Appellant assailing the impugned order mentioned in the table below:-

2.0 By the impugned order Commissioner (Appeals) has dismissed all the fourteen appeals filed by the Appellant. Aggrieved Appellant has filed the present appeals.

3.0 Counsel for the Appellant is absent on call. We have heard Shri Santosh Kumar, learned Authorized Representative appearing for the Revenue and have gone through the case records.

4.1 We note that when the matter was called none appeared on behalf of the Appellant nor is there any adjournment request. It is also observed that the appeals have been listed for hearing on 29.04.2024, 12.08.2024, 05.11.2024 and today i.e. 15.10.2025 and on all the occasions Counsel for the Appellant was absent on call.

4.2 Hon’ble Supreme Court in the case of M/s Ishwar lal Mali Rathod [(2021) 12 SCC 612] condemned the practice of adjournments sought mechanically allowed by the Courts/Tribunal’s. They have categorical condemned the practice wherein adjournments were allowed in routine and mechanical manner. In the present case we observe that the matter was adjourned on at least three occasions for the reason that