https://www.taxtmi.com/caselaws?id=83640 An appeal may be restored where non-appearance is satisfactorily explained and the default is not attributable to the appellant's negligence. Here, the Tribunal accepted that the authorised Chartered Accountant could not attend because of a prior commitment and that an assistant who went to seek adjournment failed to file the application only because he was unfamiliar with the sitting time. As the explanation was accepted, the Department did not oppose, and the lapse was found beyond the appellant's control, the Tribunal exercised its discretion to restore the appeal and relist it for hearing. en-us Fri, 21 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83640 An appeal may be restored where non-appearance is satisfactorily explained and the default is not attributable to the appellant's negligence. Here, the Tribunal accepted that the authorised Chartered Accountant could not attend because of a prior commitment and that an assistant who went to seek adjournment failed to file the application only because he was unfamiliar with the sitting time. As the explanation was accepted, the Department did not oppose, and the lapse was found beyond the appellant's control, the Tribunal exercised its discretion to restore the appeal and relist it for hearing. Case-Laws Central Excise Fri, 21 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83640