https://www.taxtmi.com/caselaws?id=74130 Restoration of an appeal is available only where the earlier dismissal was for default, not where the appeal was dismissed as time-barred. The Tribunal noted that the original appeal had been sent before limitation expired but was received after the limit and was not accompanied by any condonation application. It held that the proviso to Rule 20 of the Customs, Excise & Gold (Control) Appellate Tribunal Procedure Rules did not extend to dismissals on limitation. As a result, an application to restore the appeal was not maintainable and was rightly rejected. en-us Wed, 30 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74130 Restoration of an appeal is available only where the earlier dismissal was for default, not where the appeal was dismissed as time-barred. The Tribunal noted that the original appeal had been sent before limitation expired but was received after the limit and was not accompanied by any condonation application. It held that the proviso to Rule 20 of the Customs, Excise & Gold (Control) Appellate Tribunal Procedure Rules did not extend to dismissals on limitation. As a result, an application to restore the appeal was not maintainable and was rightly rejected. Case-Laws Central Excise Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74130