Recall of Tribunal order permitted after defects were cured, and the departmental appeal was restored for hearing.

The Tribunal recalled its earlier order after the Revenue stated that the defects and deficiencies previously noted had been removed, and the restored appeal was fit to proceed. In the absence of any appearance for the assessee, and being satisfied that the requisite defects had been cured, the Tribunal exercised recall in the interest of justice and restored the departmental appeal for hearing.

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Issues: Whether the earlier order of the Tribunal was liable to be recalled and the departmental appeal restored for hearing after removal of the defects pointed out earlier.

Analysis: The Revenue stated that the defects and deficiencies noted in the earlier order had been removed and sought restoration of the original appeal. In the absence of any appearance on behalf of the assessee, and upon satisfaction that the requisite defects had been cured, the Tribunal found the case fit for recall in the interest of justice.

Conclusion: The earlier order was recalled and the main appeal was restored for hearing.

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