https://www.taxtmi.com/caselaws?id=446275 The SC addressed an application to recall an order dismissing a civil appeal as withdrawn, initially due to a Department Circular limiting appeals with a tax incidence up to Rs. 1 crore. The appellant filed the recall application 326 days late, asserting the tax incidence exceeded Rs. 5 crores. The Court accepted the explanation for the delay, recalled the dismissal order, and restored the appeal for consideration on its merits. Justice Indu Malhotra highlighted the appellant's initial request to withdraw the appeal, which led to its dismissal. en-us Fri, 10 Nov 2023 00:00:00 +0530 Wed, 29 Nov 2023 20:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446275 The SC addressed an application to recall an order dismissing a civil appeal as withdrawn, initially due to a Department Circular limiting appeals with a tax incidence up to Rs. 1 crore. The appellant filed the recall application 326 days late, asserting the tax incidence exceeded Rs. 5 crores. The Court accepted the explanation for the delay, recalled the dismissal order, and restored the appeal for consideration on its merits. Justice Indu Malhotra highlighted the appellant's initial request to withdraw the appeal, which led to its dismissal. Case-Laws Central Excise Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446275