2014 (12) TMI 1197

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....r, Member (T) Shri Jatin Singhal, Advocate, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER [Order per : Rakesh Kumar, Member (T)]. - This is a miscellaneous application for restoration of the appeal No. ST/672/2008 filed by the appellant which had been dismissed ex parte vide Final Order No. 51038/2014, dated 21-2-2014. At the time of hearing of the appeal on 21-2-....

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.... appearance on 21-2-2014; that appellant have good case on limitation as well as on merit but since the appeal was heard ex-parte, then points were not considered and that in view of this, final order dated 21-2-2014 dismissing appeal may be recalled and the appeal may be restored and heard afresh. 4. Shri Govind Dixit, ld. Department Representative, opposed the restoration application ple....

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.... case there would be no justification for recalling final order and restoration of the appeal for the final hearing. He therefore pleaded that there is no case for recalling final order dated 21-2-2014 and restoring will appeal for fresh hearing. 5. We have considered the submissions from both sides and perused the records. From the records, it is clear that prior to 21-2-2014, this matter....