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    <title>2009 (1) TMI 671 - CESTAT, CHENNAI</title>
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    <description>Restoration of an appeal dismissed for default requires a satisfactory and acceptable explanation for non-appearance; absent such cause, the earlier dismissal is not set aside and the appeal is not revived. The application for restoration failed because the applicants did not furnish any credible explanation for their absence when the appeal was dismissed. The prior dismissal for non-appearance therefore remained in force.</description>
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      <description>Restoration of an appeal dismissed for default requires a satisfactory and acceptable explanation for non-appearance; absent such cause, the earlier dismissal is not set aside and the appeal is not revived. The application for restoration failed because the applicants did not furnish any credible explanation for their absence when the appeal was dismissed. The prior dismissal for non-appearance therefore remained in force.</description>
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