Restoration of dismissed appeals allowed where hearing notices went to an old address and duty had been deposited.

Hearing notices sent to the factory address were not received after the appellants changed addresses, and the record showed deposit of the duty amount under the earlier stay order. In the absence of any surviving substantive objection from the respondent, the applications for restoration were found fit for acceptance. The 14 dismissed appeals were restored to their original number.

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Issues: Whether the 14 dismissed appeals should be restored to their original number.

Analysis: The applications explained that the notices for hearing had been sent to the factory address and were not received after the appellants changed their addresses. The record also reflected deposit of the duty amount pursuant to the earlier stay order. In these circumstances, and with no substantive objection to restoration surviving on the respondent's side, the applications were considered fit for acceptance.

Conclusion: The 14 appeals were restored to their original number.

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