Court Reinstates Civil Appeal Dismissed Due to Withdrawal; Delay Excused After Tax Exceeds Rs. 5 Crores Limit.

The SC addressed an application to recall an order dismissing a civil appeal as withdrawn, initially due to a Department Circular limiting appeals with a tax incidence up to Rs. 1 crore. The appellant filed the recall application 326 days late, asserting the tax incidence exceeded Rs. 5 crores. The Court accepted the explanation for the delay, recalled the dismissal order, and restored the appeal for consideration on its merits. Justice Indu Malhotra highlighted the appellant's initial request to withdraw the appeal, which led to its dismissal.

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Issues involved: Application for recall of order dismissing appeal as withdrawn due to tax incidence limit and delay in filing recall application.

Recall of Order: The Civil Appeal was dismissed as withdrawn due to a Department Circular restricting appeals with tax incidence up to Rs.1 crore. An application for recall of the order was filed 326 days late, claiming the actual tax incidence was over Rs.5 crores. The Court found the delay sufficiently explained and recalled the order, allowing the appeal to be restored for consideration on merits.

Separate Judgment by Justice Indu Malhotra: Justice Indu Malhotra noted the appellant's request to withdraw the appeal, leading to its dismissal as withdrawn.

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