https://www.taxtmi.com/caselaws?id=34815 A restoration application filed after an appeal had been validly withdrawn was held not maintainable because it was submitted by a company functionary without evidence of Board sanction to revive the proceedings. The Tribunal found no denial of natural justice, noting that a party may press or withdraw its own application and that personal hearing was unnecessary on these facts. Repeated attempts to reopen the dismissed appeals were treated as an abuse of process, so the restoration requests were dismissed and the appeals continued to stand dismissed as withdrawn. en-us Wed, 18 Jul 2007 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34815 A restoration application filed after an appeal had been validly withdrawn was held not maintainable because it was submitted by a company functionary without evidence of Board sanction to revive the proceedings. The Tribunal found no denial of natural justice, noting that a party may press or withdraw its own application and that personal hearing was unnecessary on these facts. Repeated attempts to reopen the dismissed appeals were treated as an abuse of process, so the restoration requests were dismissed and the appeals continued to stand dismissed as withdrawn. Case-Laws Service Tax Wed, 18 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34815