2012 (11) TMI 687

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....h sides.   2. The applicant filed this application for restoration of the appeal. The COD application which was dismissed vide order dt.14/03/2012. The contention of applicant is that on the day he instructed his counsel to appear before the adjudicating authority however the learned counsel didn't appear. Therefore the appeal was dismissed and immediately applicant filed application for res....

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.....   Appellant was not in a position to take decision about the appeal proceedings hence decided to pay the disputed duty again under protest and according entire duty liability paid.   4. During arguments applicant submitted that it is the fault of their counsel who had not appeared before the Commissioner (Appeals) as well as had not filed appeal within the normal period of limitation....