https://www.taxtmi.com/caselaws?id=201984 Rule 41 of the CESTAT Procedure Rules empowers the Tribunal to pass orders needed to meet the ends of justice, including restoration where an appeal was withdrawn by mistake. The Tribunal accepted that if withdrawal was permitted on sufficient grounds, restoration could also be granted on an adequate showing. On the facts, it found that counsel had withdrawn the appeal through an apparent error and that the appellant should not lose the chance to pursue admissible relief because of that unintended withdrawal. The restoration application was therefore allowed and the appeal restored for regular hearing. en-us Thu, 15 Jul 2010 00:00:00 +0530 Fri, 19 Jul 2013 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201984 Rule 41 of the CESTAT Procedure Rules empowers the Tribunal to pass orders needed to meet the ends of justice, including restoration where an appeal was withdrawn by mistake. The Tribunal accepted that if withdrawal was permitted on sufficient grounds, restoration could also be granted on an adequate showing. On the facts, it found that counsel had withdrawn the appeal through an apparent error and that the appellant should not lose the chance to pursue admissible relief because of that unintended withdrawal. The restoration application was therefore allowed and the appeal restored for regular hearing. Case-Laws Customs Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201984