2018 (2) TMI 488

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....Shri K.P. Muralidharan, AC (AR) ORDER Per: Bench The above application for restoration of appeal has been filed by the appellant seeking to restore the appeal, which was disposed vide Order dated 08.03.2017. 2. On behalf of the appellant, learned counsel Shri B.N. Pal submitted that the appeal was posted for hearing on 08.03.2017 and the senior counsel Shri A.K. Chowdhary, who was entrusted wi....

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....pearance of the appellant or the counsel. The appeal has been disposed considering the merits of the issue, which is brought out from the final order. The appeal is disposed by perusing the records, the appeal memorandum and the grounds of appeal stated in the appeal memorandum. He, therefore, argued that the application may be dismissed. 4. Heard both sides and perused the records. 5. On perusa....

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.... disposed on merits. In paragraphs 8 to 11, the Tribunal addressed the entire dispute and detailed discussion has been done with regard to issue under consideration. The appeal has been disposed on merits and not on non-prosecution, therefore, there is no question of restoring the appeal in the file of the Tribunal. The remedy lies by way of an appeal. The learned counsel relied upon the Judgment ....