2013 (1) TMI 665

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....(AR).   Per: M.V. Ravindran:   This application is filed by the appellant for restoration of appeals which were dismissed for non-compliance of pre-deposit ordered.   2. After considering the submissions made by both sides and perusal of the records, we find that while passing the stay order directing the appellant to pre-deposit the amount which has been confirmed by the ....

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....e show cause notice nor they appeared before the adjudicating authority. We find no reason given for such callousness on the part of the appellant. Be that as it may, in the interest of justice, it is necessary that the appellant should be given an opportunity to file the reply and appear before the adjudicating authority in order to come to conclusion whether the appellant has the case on merit o....