https://www.taxtmi.com/caselaws?id=280811 An application to recall a final order and restore an appeal for merits hearing was held not maintainable because the earlier dismissal was not inadvertent. The tribunal found that the prior order had considered the appellant's contention on merits, treated the settlement proceedings involving the main noticee and co-noticees as inapplicable to an applicant liable only to penalty, and therefore was a substantive disposal rather than a mechanical rejection. No separate surviving issue required further adjudication, and reliance on the stayed Mangli Impex decision did not justify restoration. The recall and restoration request was dismissed. en-us Thu, 21 Feb 2019 00:00:00 +0530 Wed, 22 May 2019 06:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280811 An application to recall a final order and restore an appeal for merits hearing was held not maintainable because the earlier dismissal was not inadvertent. The tribunal found that the prior order had considered the appellant's contention on merits, treated the settlement proceedings involving the main noticee and co-noticees as inapplicable to an applicant liable only to penalty, and therefore was a substantive disposal rather than a mechanical rejection. No separate surviving issue required further adjudication, and reliance on the stayed Mangli Impex decision did not justify restoration. The recall and restoration request was dismissed. Case-Laws Customs Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280811