https://www.taxtmi.com/caselaws?id=241157 The Tribunal held that the appellant was required to produce clearance from the empowered Committee of Secretaries for restoration of appeal No. C/796/2007, dismissing the application due to lack of clearance. The Tribunal distinguished a previous case where clearance was granted, emphasizing the unsatisfactorily explained delay in filing the restoration application. It rejected the argument that the Supreme Court's recall of judgments in ONGC case had retrospective effect, affirming the validity of the dismissal order until the Supreme Court's judgment date. The appellant's pursuit of clearance for over three years led to the rejection of the restoration application. en-us Thu, 28 Jun 2012 00:00:00 +0530 Wed, 18 Dec 2013 08:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241157 The Tribunal held that the appellant was required to produce clearance from the empowered Committee of Secretaries for restoration of appeal No. C/796/2007, dismissing the application due to lack of clearance. The Tribunal distinguished a previous case where clearance was granted, emphasizing the unsatisfactorily explained delay in filing the restoration application. It rejected the argument that the Supreme Court's recall of judgments in ONGC case had retrospective effect, affirming the validity of the dismissal order until the Supreme Court's judgment date. The appellant's pursuit of clearance for over three years led to the rejection of the restoration application. Case-Laws Customs Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241157