2014 (1) TMI 466

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....DR) JUDGEMENT Per. Archana Wadhwa :- The application is for recalling of the final order No. A/912/2012-EX (DB) dated 07/08/2012 vide which the stay petition as also the appeal was dismissed for non-prosecution. The appellant could not cause appearance on account of non-receipt of notice. In any case, the notice was only for disposal of stay and as such we agree with the learned advocate that t....

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....or. We find that Additional Commissioner has taken note of the above plea of the appellant in para 14 of his order and in para 15 he observes that the emphasis of the noticee is that all the capital goods were purchased prior to 01/3/94 and they have not availed any credit on the same. However, instead of dealing with the said plea of the appellant, the Additional Commissioner referred to Rule 3 (....