https://www.taxtmi.com/caselaws?id=464445 CESTAT dismissed the rectification/Review and Miscellaneous (ROM) application and refused restoration of the appeal. The tribunal found it was functus officio after delivering the decision; the appellant's failure to intimate a change of address caused non-receipt of notices and non-appearance. The registry could not be faulted, and parties are required to monitor cause lists on the website. The tribunal held it lacked equitable powers akin to the HC, found no apparent error on record, and therefore denied ROM and any prayer for restoration. en-us Fri, 31 Jan 2025 00:00:00 +0530 Thu, 30 Oct 2025 16:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464445 CESTAT dismissed the rectification/Review and Miscellaneous (ROM) application and refused restoration of the appeal. The tribunal found it was functus officio after delivering the decision; the appellant's failure to intimate a change of address caused non-receipt of notices and non-appearance. The registry could not be faulted, and parties are required to monitor cause lists on the website. The tribunal held it lacked equitable powers akin to the HC, found no apparent error on record, and therefore denied ROM and any prayer for restoration. Case-Laws Central Excise Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464445