2025 (1) TMI 1635

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....esh Arora For the Appellant : Shri Amal Dave, Advocate appeared For the Respondent : Shri H.P. Shrimali, Superintendent (AR) appeared SOMESH ARORA In this case, Miscellaneous application has been filed for prayer of rectification of mistake in the Final Order No. 11831/2023 dated 30.08.2023 whereby the appeal was dismissed Ex-parte on merits. There is no dispute that ample opportunity ....

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....d to the prejudice of the appellant. He in the same breath however fairly agrees that in the instant case, neither the change of address was intimated to the registry nor party or advocate had ascertained the date of hearing from the website and the matter was passed on merits by this court. He also relied upon the matter of May & Win Enterprises Pvt. Ltd. 2011 (264) ELT A38 (Bom.) in which appeal....

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....decided and restoration allowed by the Hon'ble Karnataka High Court only because it involves crores of Revenue which is not the case in this case. His point of emphasis being that the restoration in that case by Hon'ble Karanataka High Court was in exercise of equity jurisdiction and that too by considering that Revenue of Crores of rupees was involved whereas in the instant case only few lakhs ar....

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.... are advised to check date of hearing from the website itself which procedure is also well known to all the professional consultants/ advocates. The registry in the absence of change of address having been provided cannot be faulted with. Passing of decision on merits was therefore, the only course left open to this court. While appreciating the truthfulness of the Learned Advocate in admitting th....