https://www.taxtmi.com/caselaws?id=777990 HC recalled its earlier order and restored the Central Excise Appeal No. 178 of 2019 to file, condoning a 419-day delay. The court found the withdrawal resulted from miscommunication and unclear instructions, attributing part of the fault to casual functioning by some revenue officials while noting the revenue is an impersonal entity. Considering these factors cumulatively, the HC allowed the recall application and disposed of the interim application, thereby reinstating the appeal. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777990 HC recalled its earlier order and restored the Central Excise Appeal No. 178 of 2019 to file, condoning a 419-day delay. The court found the withdrawal resulted from miscommunication and unclear instructions, attributing part of the fault to casual functioning by some revenue officials while noting the revenue is an impersonal entity. Considering these factors cumulatively, the HC allowed the recall application and disposed of the interim application, thereby reinstating the appeal. Case-Laws Central Excise Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777990