https://www.taxtmi.com/caselaws?id=99387 An appeal dismissed for procedural non-compliance may be restored where the default results from a genuine jurisdictional transfer and the required record is later placed on file. Here, the Tribunal accepted that the matter had shifted from one Commissionerate to another, the notice seeking the Order-in-Original reached the new jurisdiction only after dismissal, and the omission was not deliberate. On that basis, the earlier default was condoned, the restoration application was allowed, and the departmental appeal was revived for hearing on merits. en-us Mon, 18 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99387 An appeal dismissed for procedural non-compliance may be restored where the default results from a genuine jurisdictional transfer and the required record is later placed on file. Here, the Tribunal accepted that the matter had shifted from one Commissionerate to another, the notice seeking the Order-in-Original reached the new jurisdiction only after dismissal, and the omission was not deliberate. On that basis, the earlier default was condoned, the restoration application was allowed, and the departmental appeal was revived for hearing on merits. Case-Laws Central Excise Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99387