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2010 (3) TMI 833 - GUJARAT HIGH COURTPower to dismiss - Whether CESTAT has the power to dismiss the appeal for non appearance of the appellant and also to dismiss the application for restoration of the appeal made by the appellant - Held that:- Tribunal has no power to dismiss an appeal for non-appearance of the appellant and that, even in absence of the appellants, the appeals ought to have been decided on merits Delay in filing appeal - Delay of seven years caused in making the applications for restoration was that the sole owner of the unit was unwell and was unable to conduct the affairs of the manufacturing unit in the usual manner; that no supporting documentary evidence to indicate that the owner was in fact unwell and was unable to conduct the affairs of the manufacturing unit has been produced. - Held that:- CEGAT is concerned, the same is not entertained as being time barred as there is a considerable delay in preferring the appeals, in absence of any legal infirmity in the impugned order of the Tribunal, no question of law, as proposed or otherwise, much less any substantial question of law can be stated to arise, appeals are, accordingly, dismissed
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