https://www.taxtmi.com/caselaws?id=48024 A restoration application may be refused where the party remains absent at hearing, takes no steps to pursue the appeal for over two years, and offers no credible explanation for non-appearance; on those facts, the Tribunal's refusal to restore the dismissed appeal was upheld. A penalty under Rule 209A of the Central Excise Rules, 1944 may also be sustained where the assessee accepted the underlying duty demand and did not challenge that demand, supporting the legality of the penalty; the challenge to the penalty therefore failed. No interference was warranted with the Tribunal's order. en-us Tue, 18 Apr 2006 00:00:00 +0530 Mon, 02 Aug 2010 12:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48024 A restoration application may be refused where the party remains absent at hearing, takes no steps to pursue the appeal for over two years, and offers no credible explanation for non-appearance; on those facts, the Tribunal's refusal to restore the dismissed appeal was upheld. A penalty under Rule 209A of the Central Excise Rules, 1944 may also be sustained where the assessee accepted the underlying duty demand and did not challenge that demand, supporting the legality of the penalty; the challenge to the penalty therefore failed. No interference was warranted with the Tribunal's order. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48024