https://www.taxtmi.com/caselaws?id=378451 A miscellaneous application seeking rectification of mistake and restoration of an appeal was found infructuous because a separate appeal arising from the same order-in-appeal was already on record and pending; the request was therefore dismissed. The Tribunal also treated the application as misleading and frivolous because it proceeded on an incorrect factual premise and consumed judicial time without justification. Costs were imposed on the Commissionerate as a deterrent, with recovery directed from the erring officer. The stated principle is that a restoration or rectification request based on a false or incomplete factual basis will not be entertained when the relevant appeal already exists and remains pending. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378451 A miscellaneous application seeking rectification of mistake and restoration of an appeal was found infructuous because a separate appeal arising from the same order-in-appeal was already on record and pending; the request was therefore dismissed. The Tribunal also treated the application as misleading and frivolous because it proceeded on an incorrect factual premise and consumed judicial time without justification. Costs were imposed on the Commissionerate as a deterrent, with recovery directed from the erring officer. The stated principle is that a restoration or rectification request based on a false or incomplete factual basis will not be entertained when the relevant appeal already exists and remains pending. Case-Laws Central Excise Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378451