https://www.taxtmi.com/caselaws?id=53182 An appeal dismissed for non-appearance was restored because the record did not establish proper service of the hearing notice; the acknowledgement cards were missing and the order sheet did not show service or endorsement. The Tribunal also noted that no valid procedural provision then authorised dismissal for default, as Rule 20 of the CESTAT (Procedure) Rules had already been struck down by the Gujarat High Court. On these facts, the dismissal order was recalled and both appeals were restored to their original numbers. en-us Thu, 18 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 14:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53182 An appeal dismissed for non-appearance was restored because the record did not establish proper service of the hearing notice; the acknowledgement cards were missing and the order sheet did not show service or endorsement. The Tribunal also noted that no valid procedural provision then authorised dismissal for default, as Rule 20 of the CESTAT (Procedure) Rules had already been struck down by the Gujarat High Court. On these facts, the dismissal order was recalled and both appeals were restored to their original numbers. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53182