https://www.taxtmi.com/caselaws?id=113490 Restoration of dismissed appeals was examined under the CESTAT procedural framework, with the article noting that Rule 41 did not authorise restoration where the appeal had already been dismissed. It further records that Rule 20 of the CEGAT (Procedure) Rules, 1982, containing a restoration proviso, was not applicable on the facts. The applications were also treated as barred by delay, because the request was made only after receipt of the order and without adequate explanation, attracting laches. On that basis, the restoration applications were held not maintainable and liable to dismissal. 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 was examined under the CESTAT procedural framework, with the article noting that Rule 41 did not authorise restoration where the appeal had already been dismissed. It further records that Rule 20 of the CEGAT (Procedure) Rules, 1982, containing a restoration proviso, was not applicable on the facts. The applications were also treated as barred by delay, because the request was made only after receipt of the order and without adequate explanation, attracting laches. On that basis, the restoration applications were held not maintainable and liable to dismissal. Case-Laws Customs Thu, 20 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113490