https://www.taxtmi.com/caselaws?id=124578 An application for restoration of appeals dismissed for non-prosecution will fail where hearing notices and dismissal orders were sent to the address for service recorded in the appeal memorandum and no change of address was intimated to the Tribunal. The Tribunal held that a party claiming non-receipt must act prudently by updating its service address after shifting premises; absent such communication, the plea of non-receipt can be treated as a misrepresentation. As no sufficient ground for restoration was shown, the restoration applications were dismissed. en-us Thu, 29 May 2008 00:00:00 +0530 Wed, 01 May 2013 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124578 An application for restoration of appeals dismissed for non-prosecution will fail where hearing notices and dismissal orders were sent to the address for service recorded in the appeal memorandum and no change of address was intimated to the Tribunal. The Tribunal held that a party claiming non-receipt must act prudently by updating its service address after shifting premises; absent such communication, the plea of non-receipt can be treated as a misrepresentation. As no sufficient ground for restoration was shown, the restoration applications were dismissed. Case-Laws Central Excise Thu, 29 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124578