https://www.taxtmi.com/caselaws?id=53844 Lack of opportunity to present the case justified restoration of the appeal, as the Tribunal accepted that the applicant was not heard when the matter was called and that the circumstances stated in the restoration application were correct. The earlier observation that the amount involved was meagre did not prevent reconsideration, because the record showed that the merits had been discussed without affording a proper hearing. Prior participation of one Bench member in the earlier order also did not bar restoration. The miscellaneous application was allowed, and the appeal was restored for final hearing. en-us Tue, 01 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53844 Lack of opportunity to present the case justified restoration of the appeal, as the Tribunal accepted that the applicant was not heard when the matter was called and that the circumstances stated in the restoration application were correct. The earlier observation that the amount involved was meagre did not prevent reconsideration, because the record showed that the merits had been discussed without affording a proper hearing. Prior participation of one Bench member in the earlier order also did not bar restoration. The miscellaneous application was allowed, and the appeal was restored for final hearing. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53844