2007 (2) TMI 482

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....r the Respondent. [Order]. -  Heard both sides. 2. Earlier this Tribunal by order dated 26-10-2005 dismissed the restoration application. Prior to that the appeal filed by the applicant was dismissed by an ex parte order without hearing the applicant. An observation was made on hearing the ld. DR that the appeal involves penalty of Rs. 5,000/- and redemption fine of Rs. 5,000/- ....