https://www.taxtmi.com/caselaws?id=102052 Restoration of an appeal dismissed on merits was refused because the applicants failed to show sufficient cause for their non-appearance, and no prejudice was demonstrated from the ex parte absence. The Tribunal also held that Modvat credit was not available on duty-free inputs imported under the DEPB scheme, and it found the penalty upheld in the original order not to be excessive. The earlier dismissal therefore remained undisturbed, and there was no basis to recall the order or restore the appeal. en-us Tue, 16 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 15:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102052 Restoration of an appeal dismissed on merits was refused because the applicants failed to show sufficient cause for their non-appearance, and no prejudice was demonstrated from the ex parte absence. The Tribunal also held that Modvat credit was not available on duty-free inputs imported under the DEPB scheme, and it found the penalty upheld in the original order not to be excessive. The earlier dismissal therefore remained undisturbed, and there was no basis to recall the order or restore the appeal. Case-Laws Customs Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102052