Restoration of withdrawn appeal allowed where counsel's mistaken withdrawal justified relief in the interests of justice.

Rule 41 of the CESTAT Procedure Rules empowers the Tribunal to pass orders needed to meet the ends of justice, including restoration where an appeal was withdrawn by mistake. The Tribunal accepted that if withdrawal was permitted on sufficient grounds, restoration could also be granted on an adequate showing. On the facts, it found that counsel had withdrawn the appeal through an apparent error and that the appellant should not lose the chance to pursue admissible relief because of that unintended withdrawal. The restoration application was therefore allowed and the appeal restored for regular hearing.

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Issues: Whether the appeal dismissed as withdrawn could be restored on the ground that withdrawal was erroneous and unintentional.

Analysis: The Tribunal noted that Rule 41 of the CESTAT Procedure Rules empowers it to pass orders necessary to meet the ends of justice. It accepted the cited principle that, where withdrawal of an appeal was permitted, restoration could also be allowed on sufficient grounds. The Tribunal found that the appeal had been withdrawn by counsel due to an apparent mistake and that the appellant should not be denied the opportunity to pursue admissible relief because of such error.

Conclusion: The restoration application was allowed and the appeal was restored for regular hearing.

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