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Issues: Whether the Tribunal should recall its earlier order dismissing the appeal for non-prosecution and restore the matter for hearing on merits.
Analysis: The application was supported by the assessee's explanation that the notice of hearing had not been received and that the default came to light only upon receipt of the penalty notice. The Department did not oppose the request, and the Tribunal accepted the explanation as constituting sufficient cause for non-appearance.
Conclusion: The earlier dismissal order was recalled and the appeal was directed to be fixed for hearing on merits, in favour of the assessee.