https://www.taxtmi.com/caselaws?id=84903 Restoration was allowed where the applicants had not received notice of the earlier hearing; although notice had been served on the SDR, the absence was attributable to non-service on the applicants, and the respondent raised no objection. The Tribunal therefore restored the application for hearing on merits. Early hearing was also granted on humanitarian grounds, the appellant being 62 years old, on pension, and suffering from hypertension, with the Departmental Representative not objecting. The Tribunal treated these circumstances as sufficient to list the matter for early hearing and fixed it for 4 December 1995. en-us Thu, 28 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84903 Restoration was allowed where the applicants had not received notice of the earlier hearing; although notice had been served on the SDR, the absence was attributable to non-service on the applicants, and the respondent raised no objection. The Tribunal therefore restored the application for hearing on merits. Early hearing was also granted on humanitarian grounds, the appellant being 62 years old, on pension, and suffering from hypertension, with the Departmental Representative not objecting. The Tribunal treated these circumstances as sufficient to list the matter for early hearing and fixed it for 4 December 1995. Case-Laws Customs Thu, 28 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84903