Recall of default dismissal under procedural rules accepted after satisfactory explanation for non-appearance; appeal restored.

An appeal dismissed for non-appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982 was later recalled after the appellant's absence was satisfactorily explained. The tribunal accepted the explanation for failure to appear and treated it as sufficient cause to justify setting aside the default dismissal. The earlier order dismissing the appeal was therefore recalled, and the appeal was restored to its original number.

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Issues: Whether the appeal dismissed for default in appearance should be recalled and restored to its original number.

Analysis: The appeal had been dismissed when no one appeared for the appellant and no adjournment was sought, invoking Rule 20 of the CEGAT (Procedure) Rules, 1982. On a later appearance, the explanation for non-appearance was accepted, and the absence was treated as sufficiently explained to justify recall of the earlier dismissal order.

Conclusion: The order dismissing the appeal for default was recalled and the appeal was restored.

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