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    <title>2004 (5) TMI 22 - DELHI High Court</title>
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    <description>Where the governing appellate rule expressly permits an ex parte disposal to be set aside on sufficient cause being shown, the Tribunal may recall that order and restore the appeal without engaging in an impermissible review of the merits. The High Court distinguished authorities dealing only with rectification or review, holding that they did not control a rule containing an express restoration power. The statutory framework therefore authorised the Tribunal to reinstate the appeal for hearing in accordance with law, and the challenge to the recall order failed.</description>
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      <title>2004 (5) TMI 22 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10253</link>
      <description>Where the governing appellate rule expressly permits an ex parte disposal to be set aside on sufficient cause being shown, the Tribunal may recall that order and restore the appeal without engaging in an impermissible review of the merits. The High Court distinguished authorities dealing only with rectification or review, holding that they did not control a rule containing an express restoration power. The statutory framework therefore authorised the Tribunal to reinstate the appeal for hearing in accordance with law, and the challenge to the recall order failed.</description>
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      <pubDate>Mon, 24 May 2004 00:00:00 +0530</pubDate>
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