https://www.taxtmi.com/caselaws?id=204821 The Tribunal dismissed the application for restoration of appeal due to default in appearance by the advocate. It held that filing a second restoration application after the first one had been disposed of is impermissible, as the Tribunal becomes functus officio upon passing a reasoned order. The appellants' reliance on a Supreme Court decision was deemed inapplicable due to differing circumstances. The Tribunal emphasized that inherent powers cannot be exercised as a matter of course and must be justified, which the applicants failed to do. Therefore, the application was dismissed based on lack of merit. en-us Fri, 19 Nov 2010 00:00:00 +0530 Fri, 02 Sep 2011 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204821 The Tribunal dismissed the application for restoration of appeal due to default in appearance by the advocate. It held that filing a second restoration application after the first one had been disposed of is impermissible, as the Tribunal becomes functus officio upon passing a reasoned order. The appellants' reliance on a Supreme Court decision was deemed inapplicable due to differing circumstances. The Tribunal emphasized that inherent powers cannot be exercised as a matter of course and must be justified, which the applicants failed to do. Therefore, the application was dismissed based on lack of merit. Case-Laws Central Excise Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204821