https://www.taxtmi.com/caselaws?id=281070 The Tribunal dismissed the application for restoration of the appeal under Rule 20 of CESTAT (Procedure) Rules, 1982. The appellant had voluntarily withdrawn the appeal, believing the issue would be resolved by the Department. Subsequently, the Department filed an appeal against the remanded order. The Tribunal held that the withdrawal was voluntary and could not be reinstated, especially as the Commissioner had remanded the matter back to the original authority, providing the appellant with an opportunity to present their case. Therefore, the Tribunal found no grounds to restore the appeal and dismissed the application. en-us Fri, 23 Feb 2018 00:00:00 +0530 Sat, 01 Jun 2019 20:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281070 The Tribunal dismissed the application for restoration of the appeal under Rule 20 of CESTAT (Procedure) Rules, 1982. The appellant had voluntarily withdrawn the appeal, believing the issue would be resolved by the Department. Subsequently, the Department filed an appeal against the remanded order. The Tribunal held that the withdrawal was voluntary and could not be reinstated, especially as the Commissioner had remanded the matter back to the original authority, providing the appellant with an opportunity to present their case. Therefore, the Tribunal found no grounds to restore the appeal and dismissed the application. Case-Laws Central Excise Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281070