https://www.taxtmi.com/caselaws?id=219372 An appellate order passed on an incorrect factual premise was recalled because the appellant had not been given an effective opportunity of hearing. The earlier dismissal had proceeded on the assumption that the capacity-determination order was not properly challenged, but the record showed that it had been appealed, remanded for de novo consideration, re-adjudicated, and taken further in appellate proceedings. Since that premise was wrong, the dismissal could not stand and the appeal was restored to its original number for decision on merits. en-us Fri, 04 May 2012 00:00:00 +0530 Wed, 10 Sep 2014 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219372 An appellate order passed on an incorrect factual premise was recalled because the appellant had not been given an effective opportunity of hearing. The earlier dismissal had proceeded on the assumption that the capacity-determination order was not properly challenged, but the record showed that it had been appealed, remanded for de novo consideration, re-adjudicated, and taken further in appellate proceedings. Since that premise was wrong, the dismissal could not stand and the appeal was restored to its original number for decision on merits. Case-Laws Central Excise Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219372