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Issues: Whether the restoration petition could be maintained under the Procedure Rules when the earlier appeal had been dismissed on merits and not for default or ex parte proceedings.
Analysis: The earlier disposal was treated as a decision on merits, based on the memorandum of grounds of appeal and the records, at the request of counsel. The restoration provision relied upon was found inapplicable because it applies only where an appeal has been dismissed for default or proceeded ex parte. Since the appeal had not been dismissed for default and the Tribunal had not proceeded ex parte, the condition precedent for invoking the restoration mechanism was absent.
Conclusion: The restoration petition was not maintainable and the order dismissing the appeal on merits could not be set aside.
Final Conclusion: The appellant was not entitled to restoration of the appeal, and the connected miscellaneous petition also failed.
Ratio Decidendi: A restoration provision limited to dismissal for default or ex parte proceedings cannot be invoked to reopen an appeal that has been disposed of on merits.