https://www.taxtmi.com/caselaws?id=73673 An order deciding an appeal on merits in the respondent's absence cannot be recalled under Rule 41 where the CEGAT Procedure Rules contain no express power to restore or review such a merits-based decision. Rules 20 and 21 distinguish dismissal for default by the appellant from ex parte hearing against an absent respondent, and the Tribunal is required by the governing statute to decide appeals on the record. A recall of a concluded merits order would amount in substance to review, which Rule 41 does not confer. The application for recall was therefore rejected. en-us Thu, 21 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73673 An order deciding an appeal on merits in the respondent's absence cannot be recalled under Rule 41 where the CEGAT Procedure Rules contain no express power to restore or review such a merits-based decision. Rules 20 and 21 distinguish dismissal for default by the appellant from ex parte hearing against an absent respondent, and the Tribunal is required by the governing statute to decide appeals on the record. A recall of a concluded merits order would amount in substance to review, which Rule 41 does not confer. The application for recall was therefore rejected. Case-Laws Customs Thu, 21 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73673