2013 (10) TMI 133

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.... Per: Justice G. Raghuram: Restoration of the appeal, dismissed by the order dated 27.02.2012 is the relief sought. 2. The appeal is preferred by the assessee against the order of the appellate Commissioner, Kanpur dated 08.09.2010. In the appeal preferred in Form ST-5, at Column (6) the address of the appellant for forwarding of notices is given as M/s Sunrise Education, 117/N/29, Kakade....

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....ability; and granting stay of recovery during the pendency of the appeal. On 27.02.2012, there being no representation on behalf of appellant nor proof of compliance with the order, the appeal was dismissed for failure of pre-deposit as ordered on 19.10.2011. 4. This application is filed on 25.03.2013 seeking recall of the order dismissing the appeal for failure of pre-deposit. The applicant pl....

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....know. Thereafter this application is filed. 5. Shri Govind Dixit, ld. DR vehemently opposes this application. It is stated that the appellant is conducting courses in spoken in English; that an address furnished in the memo of appeal was the address to which notices were sent and in the totality of circumstances, the deposit directed to be made by the appellant by the order dated 19.10.2011 was....

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....lity set out in the adjudication order dated 17.12.2009, to the extent confirmed by the order of Commissioner (Appeals) Customs, Central Excise, Kanpur dated 08.09.2010 (after taking credit for Rs. 1,11,449/- already deposited on 13.02.13), within four weeks from today and report compliance by 24.10.2013. In default of deposit or reporting compliance as stipulated, there shall occur a failure of p....