https://www.taxtmi.com/caselaws?id=255384 The High Court overturned the Tribunal's decision to reject restoration applications for appeals pending since 2000, criticizing the Tribunal's hyper-technical approach. The Court directed the Tribunal to consider restoration requests sympathetically, emphasizing the need for a reasonable period for pursuing proceedings. The appeals were restored for fresh adjudication on merits and in accordance with the law, with the appellants urged to attend the final hearing promptly. No costs were awarded in the judgment. en-us Mon, 15 Sep 2014 00:00:00 +0530 Mon, 04 Sep 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255384 The High Court overturned the Tribunal's decision to reject restoration applications for appeals pending since 2000, criticizing the Tribunal's hyper-technical approach. The Court directed the Tribunal to consider restoration requests sympathetically, emphasizing the need for a reasonable period for pursuing proceedings. The appeals were restored for fresh adjudication on merits and in accordance with the law, with the appellants urged to attend the final hearing promptly. No costs were awarded in the judgment. Case-Laws Central Excise Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255384