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    <title>1995 (1) TMI 154 - CEGAT, NEW DELHI</title>
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    <description>Sufficient cause for non-attendance justified restoration of appeals dismissed for non-prosecution. The tribunal accepted that the dealing officer had died and the appellants&#039; consultant suffered an injury that immobilised him for nearly a month, and treated these circumstances as bona fide reasons for absence. As the respondent did not oppose restoration, the appeals were restored to their original numbers and fixed for hearing on merits, with the Revenue&#039;s appeal also directed to be listed on the same date.</description>
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      <description>Sufficient cause for non-attendance justified restoration of appeals dismissed for non-prosecution. The tribunal accepted that the dealing officer had died and the appellants&#039; consultant suffered an injury that immobilised him for nearly a month, and treated these circumstances as bona fide reasons for absence. As the respondent did not oppose restoration, the appeals were restored to their original numbers and fixed for hearing on merits, with the Revenue&#039;s appeal also directed to be listed on the same date.</description>
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