Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1994 (7) TMI 147

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... atnagar, Vice President]. This is an application for restoration of appeal dismissed by Order No. 65/94-C. 2. Learned Counsel draw attention to the detailed grounds and reasons for the restoration of application. However, the Bench noted that the observations made on the last occasion raised a question whether the Tribunal can re-call its earlier order dismissing the appeal for non prosecu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s illness and a copy of the medical certificate has been filed along with the restoration application to show that the adjournment request was on genuine grounds. 6. It was his submission in the absence of this register. It was not possible for him to plead his client s case and therefore, the request was made. 7. It was his prayer that in view of the detailed reasons given in the application .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ribunal did not have power of review but also found that there was a distinction between power to review and power of rectification. It does not deal with restoration of appeal dismissed for default or non prosecution. In so far as this Tribunal is concerned the learned counsel has rightly drawn our attention to the case of Jay Engineering Ltd.(supra) in which the Tribunal has restored the appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates