2000 (5) TMI 50

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....ppearing for the respondents waives service of Rule. At the request of the learned Counsel, the matters are heard today. 2. The petitioners challenge the order dated 10th March, 2000, of the Customs, Excise & Gold (Control) Appellate Tribunal, at Annexure "I" to the petition, rejecting the petitioners' application for restoring the Appeals, on the basis that the amounts which were required to be ....

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....a valuable right of appeal and when they made the deposits, the Tribunal ought to have exercised its discretion for hearing the appeals on merits, on the authority of the decision of this Court in Hussain Haji Harun alias Hussein Kabiju v. Union of India and Ors., reported in AIR 1988 (Guj.) 218 as also on the basis of the decision of the CEGAT, Special Bench "B1", New Delhi in the case of Western....