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Central Excise - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Restoration of appeal - The Tribunal became Functus officio once ...


Tribunal Lacks Authority to Restore Appeal After Issuing Final Order; Seven-Year Delay Unjustified for Restoration Petition.

November 18, 2022

Case Laws     Central Excise     HC

Restoration of appeal - The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no justification for the appellant to file a petition for restoration of appeals after the exorbitant delay of nearly 7 years. - HC

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