https://www.taxtmi.com/caselaws?id=426647 Restoration under Rule 20 of the CESTAT Rules is confined to dismissals for default arising from the appellant's non-appearance, and it cannot be invoked to reopen an appeal dismissed after hearing for failure to comply with the statutory pre-deposit requirement. Because the appellant had appeared through counsel and the dismissal was not for absence, the recall application was outside Rule 20. The Tribunal also treated the request as untenable due to inordinate, unexplained delay, including the appellant's prior pursuit of the same issue before higher courts. The restoration and recall request was therefore declined. en-us Mon, 08 Aug 2022 00:00:00 +0530 Tue, 23 Aug 2022 08:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426647 Restoration under Rule 20 of the CESTAT Rules is confined to dismissals for default arising from the appellant's non-appearance, and it cannot be invoked to reopen an appeal dismissed after hearing for failure to comply with the statutory pre-deposit requirement. Because the appellant had appeared through counsel and the dismissal was not for absence, the recall application was outside Rule 20. The Tribunal also treated the request as untenable due to inordinate, unexplained delay, including the appellant's prior pursuit of the same issue before higher courts. The restoration and recall request was therefore declined. Case-Laws Customs Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426647