https://www.taxtmi.com/caselaws?id=113490 Restoration of dismissed appeals requires a procedural rule that expressly authorises restoration. Rule 41 of the CESTAT Procedure Rules, 1982, did not permit restoration in the stated circumstances, while the restoration proviso in Rule 20 of the CEGAT (Procedure) Rules, 1982, was inapplicable. Unexplained delay in seeking restoration after receipt of the dismissal order also attracted laches. The restoration applications were therefore not maintainable and liable to be dismissed, leaving the dismissed appeals unrestored and the proceedings closed against the applicants. en-us Thu, 20 May 2004 00:00:00 +0530 Sat, 05 May 2012 15:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113490 Restoration of dismissed appeals requires a procedural rule that expressly authorises restoration. Rule 41 of the CESTAT Procedure Rules, 1982, did not permit restoration in the stated circumstances, while the restoration proviso in Rule 20 of the CEGAT (Procedure) Rules, 1982, was inapplicable. Unexplained delay in seeking restoration after receipt of the dismissal order also attracted laches. The restoration applications were therefore not maintainable and liable to be dismissed, leaving the dismissed appeals unrestored and the proceedings closed against the applicants. Case-Laws Customs Thu, 20 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113490