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    <description>The appeal seeking restoration was dismissed as the appeal was filed after the condonable period, leading to rejection by Appellate Tribunal CESTAT KOLKATA. Despite efforts to recall and restore the appeal, it was ultimately dismissed in accordance with the Supreme Court&#039;s ruling in Singh Enterprises, as the Tribunal lacked authority to condone the delay beyond the permissible period.</description>
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      <description>The appeal seeking restoration was dismissed as the appeal was filed after the condonable period, leading to rejection by Appellate Tribunal CESTAT KOLKATA. Despite efforts to recall and restore the appeal, it was ultimately dismissed in accordance with the Supreme Court&#039;s ruling in Singh Enterprises, as the Tribunal lacked authority to condone the delay beyond the permissible period.</description>
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