https://www.taxtmi.com/caselaws?id=125932 The applications for recall of the order and restoration of appeals were dismissed by the Tribunal. The Tribunal relied on the Gujarat High Court's ruling in Viral Laminates Pvt. Ltd. v. Union of India, which struck down the part of Rule 20 allowing dismissal of appeals for default of appearance. Despite references to other Tribunal decisions, the Tribunal emphasized that parties could file appeals against final orders instead. The applications were rejected as the Tribunal followed the High Court's decision, highlighting the importance of complying with the rules governing appeal procedures. en-us Mon, 08 Jun 2009 00:00:00 +0530 Wed, 31 Oct 2012 16:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125932 The applications for recall of the order and restoration of appeals were dismissed by the Tribunal. The Tribunal relied on the Gujarat High Court's ruling in Viral Laminates Pvt. Ltd. v. Union of India, which struck down the part of Rule 20 allowing dismissal of appeals for default of appearance. Despite references to other Tribunal decisions, the Tribunal emphasized that parties could file appeals against final orders instead. The applications were rejected as the Tribunal followed the High Court's decision, highlighting the importance of complying with the rules governing appeal procedures. Case-Laws Customs Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125932