https://www.taxtmi.com/caselaws?id=376757 The Tribunal dismissed the Misc. application for restoration of appeal concerning rectification of mistake due to the applicant's non-appearance during the proceedings. The application was filed after the dismissal of an ROM application for want of prosecution. The Revenue's representative argued against restoration, citing a Supreme Court decision that applications for restoration cannot be entertained. The Tribunal, considering the lack of applicant representation and the cited precedent, rejected the restoration application in line with the Supreme Court's stance on such matters. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 16 Mar 2019 07:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376757 The Tribunal dismissed the Misc. application for restoration of appeal concerning rectification of mistake due to the applicant's non-appearance during the proceedings. The application was filed after the dismissal of an ROM application for want of prosecution. The Revenue's representative argued against restoration, citing a Supreme Court decision that applications for restoration cannot be entertained. The Tribunal, considering the lack of applicant representation and the cited precedent, rejected the restoration application in line with the Supreme Court's stance on such matters. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376757