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2015 (3) TMI 1255 - CESTAT NEW DELHIRestoration of appeal - appeal dismissed for non-compliance of the stay order - application for restoration holding that certain grounds were not considered by this Tribunal at the time of finalization of stay order - Held that: - the said order dated 8-9-2014 was passed by this Tribunal in the presence of learned Counsel appearing on behalf of the applicant who argued before this Tribunal. Therefore, at this stage, learned Counsel cannot argue that certain points were ignored by this Tribunal. If certain points have been ignored, counsels’ representing the appellant should have mentioned at the time of dictation itself. If same were not taken into consideration, the applicant could have filed application for rectification of mistake in the said order but the said mode has not been adopted by the appellant, therefore, consideration of the order dated 8-9-2014 at this stage, is not permissible. Consequently, the stay order dated 8-9-2014 has attained finality. We recall our order dated 8-12-2014 and vacate the stay order passed by this Tribunal with the liberty to the Revenue to recover the dues adjudged in the impugned order - appeal restored - application for restoration of appeal is allowed.
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