https://www.taxtmi.com/caselaws?id=47099 Proper communication of the hearing date is required under the Tribunal procedure rules, and a dismissal for non-appearance cannot stand where the record does not clearly show that notice of the next date was duly conveyed by notice or authorised endorsement. Rule 20 permits restoration on sufficient cause, and that expression must be construed liberally and in a justice-oriented manner rather than pedantically. On the facts noted, the restoration application ought to have been allowed, and the Tribunal's refusal was unsustainable. en-us Mon, 10 Nov 2003 00:00:00 +0530 Tue, 27 Jul 2010 10:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47099 Proper communication of the hearing date is required under the Tribunal procedure rules, and a dismissal for non-appearance cannot stand where the record does not clearly show that notice of the next date was duly conveyed by notice or authorised endorsement. Rule 20 permits restoration on sufficient cause, and that expression must be construed liberally and in a justice-oriented manner rather than pedantically. On the facts noted, the restoration application ought to have been allowed, and the Tribunal's refusal was unsustainable. Case-Laws Central Excise Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47099