2001 (1) TMI 395

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....ant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for restoration of the appeal that was dismissed by order of the bench on 6-11-1997. The fact that the department has subsequent to the dismissal seized the applicant's goods is no ground for restoration. The department has no doubt proceeded according to law to recover the amount....