2008 (2) TMI 85

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....acko, Member (J)]. -1. This application filed by the applicants is for restoration of the appeal which was dismissed on merits by this Bench by Final Order No. 1520/2007 dated 26-12-2007. The affidavit accompanying this application [filed by one of the Directors of the company] states that they had received a hearing notice dated 11-9-2007, that the appeal was listed in the weekly list [as item No....

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....sel was pre-occupied with a case before the Commissioner of Central Excise, Pondicherry and hence could not turn up before this Bench on that day. He has also produced a copy of Order-in-Original No. 40/2007 of the said commissioner, to establish that the counsel was before the Commissioner on 26-12-2007. We have heard learned SDR also, who vehemently opposes the present application. 2. After c....

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....eal was figuring as item No. 17 in the weekly list for the week commencing 24-12-2007 and hence they were expected to be present or be represented before the Bench on 26-12-2007. They ought to have engaged a counsel, if they were not in a position to be present. In the present case, the fact remains that, on 26-12-2007, there was no vakalat on record. These circumstances are sufficiently indicativ....