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2013 (10) TMI 141 - HC - Central ExciseApplication for Restoration of Appeal – Held that:- The endorsement by the postal authority that “there is nobody in the factory” cannot tantamount to the refusal of the appellant nor that can be read as factory was closed as had been read by the Tribunal - The Tribunal ought to have taken fresh steps for service to the appellant in the manner prescribed under law - The Tribunal committed error in rejecting the application of the appellant – Appeal was allowed.
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