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    <title>1998 (10) TMI 178 - CEGAT, NEW DELHI</title>
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    <description>An appeal dismissed for default in appearance was restored because the hearing notice had been received by the appellants but not by their advocate, and the Tribunal accepted this as sufficient cause for non-appearance. The appeal memorandum had requested that notices be sent to both the appellants and their advocate, and the failure of service on the advocate was treated as explaining the absence on the hearing date. On that basis, the earlier dismissal order was recalled and the appeal was restored to its original number for further hearing.</description>
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      <title>1998 (10) TMI 178 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=89627</link>
      <description>An appeal dismissed for default in appearance was restored because the hearing notice had been received by the appellants but not by their advocate, and the Tribunal accepted this as sufficient cause for non-appearance. The appeal memorandum had requested that notices be sent to both the appellants and their advocate, and the failure of service on the advocate was treated as explaining the absence on the hearing date. On that basis, the earlier dismissal order was recalled and the appeal was restored to its original number for further hearing.</description>
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