https://www.taxtmi.com/caselaws?id=91742 A dismissal of appeal for default was recalled because the appellants showed they had not received notice of the hearing or the final order, had informed the Tribunal of their changed address, and learnt of the dismissal only much later. As there was no material to rebut these assertions, the Tribunal accepted the explanation for non-appearance and the delay in seeking restoration on the facts presented. The dismissal order was set aside, the appeal was restored, and the restoration application was allowed, reviving the matter for hearing on merits. en-us Fri, 26 Feb 1999 00:00:00 +0530 Thu, 20 Oct 2011 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91742 A dismissal of appeal for default was recalled because the appellants showed they had not received notice of the hearing or the final order, had informed the Tribunal of their changed address, and learnt of the dismissal only much later. As there was no material to rebut these assertions, the Tribunal accepted the explanation for non-appearance and the delay in seeking restoration on the facts presented. The dismissal order was set aside, the appeal was restored, and the restoration application was allowed, reviving the matter for hearing on merits. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91742