https://www.taxtmi.com/caselaws?id=236428 The Tribunal upheld the dismissal of the application for restoration of appeal, stating that reconsideration based on previously known facts would amount to reviewing the earlier decision, which is impermissible in law. The applicants' argument that the appeal should be restored as the application was under active consideration by the Committee on Dispute was not accepted. The Tribunal emphasized that no new facts had emerged since the previous order and that reconsidering the application on the same grounds was not allowed. en-us Mon, 22 Apr 2013 00:00:00 +0530 Tue, 27 Aug 2013 05:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236428 The Tribunal upheld the dismissal of the application for restoration of appeal, stating that reconsideration based on previously known facts would amount to reviewing the earlier decision, which is impermissible in law. The applicants' argument that the appeal should be restored as the application was under active consideration by the Committee on Dispute was not accepted. The Tribunal emphasized that no new facts had emerged since the previous order and that reconsidering the application on the same grounds was not allowed. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236428