TaxTMI 
TaxTMI 
2016 (3) TMI 799
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....tioner : Shri Sujigghosh, Advocate And Ms. Mannat Waraith, Advocate For the Respondent : Shri R. Subramaniyan, AC (AR) ORDER PER R. PERIASAMI Appellant filed MISC application for restoration of appeal on 23.9.2015. The appeal was filed against order dt. 29.1.2013 Commissioner of Customs (Seaport-Import), Chennai. This Tribunal vide MISC Order No.41559/2014 dt. 16.9.2014, ordered predeposit of ....
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....engaged to appear on behalf of appellant had withdrawn the brief and subsequently the factory premises of the appellant was sold out. Therefore, they have either received stay order or the final order. He produced correspondence exchanged between the appellant and the counsel informing withdrawal of brief and also submits that only on 16.2.2015, they were made aware of dismissal of appeal and stay....
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....d Another Vs Munshilal and Another- (1981) 2 SCC 788 Since the appellant was interested to pursue this matter in spite of the lapse on the part of the advocate/counsel, he pleaded for restoration. 3. On the other hand, Ld. A.R vehemently opposed the contentions of the appellant . He submits that sufficient opportunities were given to the appellant before deciding the stay application and since a....
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....so final order of dismissal of appeal for non-compliance. We find that immediately on securing the copy of the order from the Tribunal on 17.6.2015, they filed restoration application. The Hon'ble High Courts in the aforecited cases have consistently held that dismissal of appeal for non-compliance and also for non-appearance exparte, should not deprive the parties to contest the order on meri....