https://www.taxtmi.com/caselaws?id=795785 Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 permits dismissal of an appeal for the appellant's non-appearance, while requiring the Tribunal to set aside that dismissal and restore the appeal if sufficient cause for the absence is established. A restoration application must therefore be considered on whether sufficient cause exists; it cannot be rejected solely as an impermissible review of the dismissal order. The rule confers jurisdiction on the Tribunal and imposes an obligation to restore an appeal dismissed for default once the prescribed condition is satisfied. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795785 Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 permits dismissal of an appeal for the appellant's non-appearance, while requiring the Tribunal to set aside that dismissal and restore the appeal if sufficient cause for the absence is established. A restoration application must therefore be considered on whether sufficient cause exists; it cannot be rejected solely as an impermissible review of the dismissal order. The rule confers jurisdiction on the Tribunal and imposes an obligation to restore an appeal dismissed for default once the prescribed condition is satisfied. Case-Laws Central Excise Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795785