https://www.taxtmi.com/caselaws?id=176497 Although the statute prescribed no express time-limit for restoration applications, the Tribunal applied its settled practice, affirmed by the Bombay High Court, that such applications must be filed within three months of dismissal of the appeal. As the application was filed after that period and no further extension had been granted, the Tribunal treated it as time-barred and dismissed it. en-us Mon, 08 Sep 2014 00:00:00 +0530 Wed, 23 Dec 2015 21:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176497 Although the statute prescribed no express time-limit for restoration applications, the Tribunal applied its settled practice, affirmed by the Bombay High Court, that such applications must be filed within three months of dismissal of the appeal. As the application was filed after that period and no further extension had been granted, the Tribunal treated it as time-barred and dismissed it. Case-Laws Customs Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176497