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Issues: Whether the appeals dismissed for refusal of hearing notice should be restored to their original numbers.
Analysis: The applications for restoration were supported by an affidavit stating that the hearing notice had not been refused and, if there was any such occurrence, it was due to oversight. The explanation was considered along with the interests of justice, and the Tribunal accepted the request to revive the appeals.
Conclusion: The applications were allowed and the appeals were restored to their original numbers.