https://www.taxtmi.com/caselaws?id=252166 The court rejected the applications for restoration of dismissed appeals. The judge emphasized that once a final order is passed on merits, it cannot be modified or reviewed unless there is an apparent error. Despite the appellant's absence during the initial order, the judge noted that the order was passed on merits, considering the submissions and documents. Submitting affidavits later to rectify omissions was not deemed as an error on the Tribunal's part at the time of the order. Without an apparent error, delving into the case's merits for condonation of delay would amount to reviewing the Tribunal's own order, which is beyond its power. en-us Thu, 05 Dec 2013 00:00:00 +0530 Mon, 13 Oct 2014 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252166 The court rejected the applications for restoration of dismissed appeals. The judge emphasized that once a final order is passed on merits, it cannot be modified or reviewed unless there is an apparent error. Despite the appellant's absence during the initial order, the judge noted that the order was passed on merits, considering the submissions and documents. Submitting affidavits later to rectify omissions was not deemed as an error on the Tribunal's part at the time of the order. Without an apparent error, delving into the case's merits for condonation of delay would amount to reviewing the Tribunal's own order, which is beyond its power. Case-Laws Central Excise Thu, 05 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252166