https://www.taxtmi.com/caselaws?id=435744 Rule 20 of the CESTAT (Procedure) Rules was confined to restoration of ex parte orders and did not permit recall of a reasoned final order passed after hearing both sides. Once such an order is made, the Tribunal becomes functus officio, so a later remand in a connected proceeding does not reopen separate adjudication against another party. An unexplained delay of more than six years further supported refusal to disturb the concluded order. On that basis, the application for recall and restoration was held not maintainable and was rejected. en-us Tue, 21 Mar 2023 00:00:00 +0530 Mon, 27 Mar 2023 09:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435744 Rule 20 of the CESTAT (Procedure) Rules was confined to restoration of ex parte orders and did not permit recall of a reasoned final order passed after hearing both sides. Once such an order is made, the Tribunal becomes functus officio, so a later remand in a connected proceeding does not reopen separate adjudication against another party. An unexplained delay of more than six years further supported refusal to disturb the concluded order. On that basis, the application for recall and restoration was held not maintainable and was rejected. Case-Laws Customs Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435744