https://www.taxtmi.com/caselaws?id=167200 An ex parte appeal decided on merits under Rule 20 of the Customs Excise & Gold Control Appellate Tribunal (Procedure) Rules, 1982 is treated differently from an appeal dismissed for default. The proviso to Rule 20 applies only where dismissal is for non-appearance, so it does not support restoration after a merits-based ex parte decision. The Tribunal also noted that inherent power cannot be invoked to restore an appeal where that would conflict with the statute, and that no general review power exists apart from rectification of mistakes under the Act. Restoration was therefore held impermissible. en-us Thu, 25 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 12:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167200 An ex parte appeal decided on merits under Rule 20 of the Customs Excise & Gold Control Appellate Tribunal (Procedure) Rules, 1982 is treated differently from an appeal dismissed for default. The proviso to Rule 20 applies only where dismissal is for non-appearance, so it does not support restoration after a merits-based ex parte decision. The Tribunal also noted that inherent power cannot be invoked to restore an appeal where that would conflict with the statute, and that no general review power exists apart from rectification of mistakes under the Act. Restoration was therefore held impermissible. Case-Laws Customs Thu, 25 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167200