https://www.taxtmi.com/caselaws?id=75495 HC held the Tribunal erred in dismissing an appeal for default after the appellant's single absence and in refusing restoration. The appellant promptly sought restoration, showing intention to prosecute and a possible justifiable cause for absence. Because the initial dismissal lacked jurisdiction, the Tribunal could not bar relief by denying the first or second restoration applications on technical grounds. The petition was allowed, the matter restored to the Tribunal's file, and the Tribunal directed to hear the appeal on its merits after giving notice to the appellant. en-us Thu, 17 Sep 2009 00:00:00 +0530 Thu, 13 Nov 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75495 HC held the Tribunal erred in dismissing an appeal for default after the appellant's single absence and in refusing restoration. The appellant promptly sought restoration, showing intention to prosecute and a possible justifiable cause for absence. Because the initial dismissal lacked jurisdiction, the Tribunal could not bar relief by denying the first or second restoration applications on technical grounds. The petition was allowed, the matter restored to the Tribunal's file, and the Tribunal directed to hear the appeal on its merits after giving notice to the appellant. Case-Laws Central Excise Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75495