https://www.taxtmi.com/caselaws?id=763519 CESTAT New Delhi dismissed the restoration of appeal filed by a private limited company after the appellant failed to appear for seven scheduled hearings. The appellant waited one year after their previous advocate withdrew to appoint new counsel, only engaging representation after the final order was issued. CESTAT held that restoration of appeal is not a matter of right and requires exceptional circumstances with valid reasons. The Tribunal noted it had already exceeded the statutory requirement of three adjournments by offering seven opportunities, yet the appellant consistently failed to appear without justifiable cause, demonstrating lack of interest in pursuing the appeal. en-us Fri, 08 Nov 2024 00:00:00 +0530 Sat, 21 Dec 2024 08:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763519 CESTAT New Delhi dismissed the restoration of appeal filed by a private limited company after the appellant failed to appear for seven scheduled hearings. The appellant waited one year after their previous advocate withdrew to appoint new counsel, only engaging representation after the final order was issued. CESTAT held that restoration of appeal is not a matter of right and requires exceptional circumstances with valid reasons. The Tribunal noted it had already exceeded the statutory requirement of three adjournments by offering seven opportunities, yet the appellant consistently failed to appear without justifiable cause, demonstrating lack of interest in pursuing the appeal. Case-Laws Customs Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763519