2015 (7) TMI 706

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....spondent. ORDER The Customs Excise and Service Tax Appellate Tribunal Bench, New Delhi by order dated 26-6-2013 dismissed the appeal preferred by the appellant Ranjan Polyesters Limited. Suffice to mention that the appeal was heard and dismissed in absence of the representative of the appellant company. An application to recall the order aforesaid was preferred by the appellant and that came....

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....ntative. 3. Having considered the argument advanced, we are of the considered opinion that this appeal involves a substantial question of law in the terms that, "whether the Tribunal was right in rejecting the application preferred by the appellant for recalling the order dated 26-6-2013 without examining sufficiency of the cause extended for non appearance of its counsel?" 4. Admi....

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....ibunal should have examined the cause given for recalling the order and not the other issues which as a matter of fact are extraneous for examining the application for recalling earlier order. In view of it, the appeal deserves acceptance. 9. Accordingly, the same is allowed. It is held that the rejection of the application for recalling the order dated 26-6-2013 is bad as the Tribunal did....