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    <description>The application for restoration of appeal dismissed on merits due to non-receipt of hearing notice was granted by the Appellate Tribunal CESTAT, Ahmedabad. The Tribunal recognized the appellant&#039;s genuine claim of not receiving the correct hearing notice, leading to the appeal being decided ex parte. Emphasizing the importance of ensuring parties receive proper notice for hearings, the Tribunal recalled the earlier order and allowed the application for restoration, providing the appellants with a fair opportunity to present their case and upholding principles of natural justice.</description>
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      <description>The application for restoration of appeal dismissed on merits due to non-receipt of hearing notice was granted by the Appellate Tribunal CESTAT, Ahmedabad. The Tribunal recognized the appellant&#039;s genuine claim of not receiving the correct hearing notice, leading to the appeal being decided ex parte. Emphasizing the importance of ensuring parties receive proper notice for hearings, the Tribunal recalled the earlier order and allowed the application for restoration, providing the appellants with a fair opportunity to present their case and upholding principles of natural justice.</description>
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