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    <title>2004 (6) TMI 461 - CESTAT, CHENNAI</title>
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    <description>Appeals dismissed for alleged refusal of hearing notice were restored to their original numbers after the applicants filed an affidavit denying refusal and attributing any such incident to oversight. The Tribunal considered the explanation together with the interests of justice and accepted the request to revive the matters. The restoration applications were allowed, and the appeals were reinstated for further hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113043</link>
      <description>Appeals dismissed for alleged refusal of hearing notice were restored to their original numbers after the applicants filed an affidavit denying refusal and attributing any such incident to oversight. The Tribunal considered the explanation together with the interests of justice and accepted the request to revive the matters. The restoration applications were allowed, and the appeals were reinstated for further hearing.</description>
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