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    <title>2014 (12) TMI 1197 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appellant&#039;s miscellaneous application for restoration of an appeal that was dismissed ex parte due to non-receipt of the hearing notice. The Tribunal found that there was no evidence to suggest the notice was undelivered, presuming that the appellant had received it. As the appellant failed to provide positive evidence of non-receipt, their claim was not accepted, leading to the dismissal of the restoration application.</description>
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      <title>2014 (12) TMI 1197 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=177717</link>
      <description>The Tribunal dismissed the appellant&#039;s miscellaneous application for restoration of an appeal that was dismissed ex parte due to non-receipt of the hearing notice. The Tribunal found that there was no evidence to suggest the notice was undelivered, presuming that the appellant had received it. As the appellant failed to provide positive evidence of non-receipt, their claim was not accepted, leading to the dismissal of the restoration application.</description>
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      <pubDate>Fri, 12 Dec 2014 00:00:00 +0530</pubDate>
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