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2016 (9) TMI 583 - AT - Service TaxRestoration of appeal - ex-patre oder passed for non appearance of appellant - applicant contended that it have not received the notice for hearing - Held that - it is found that the notice for hearing states that the matter was listed on 06.10.2015 and the same has been adjourned to 15.12.2015 before Chandigarh bench. The said notice was issued to the applicant on 16.11.2015. As the merits of the case has not been considered by this Tribunal, therefore, in the interest of justice, We recall our order dated 06.10.2015 and 15.12.2015 and direct the registry to restore the appeal by allowing the application for ROA and to list the stay application on 01.08.2016. - Decided in favur of applicant
The appeal was dismissed for non-compliance of Section 35F of the Central Excise Act, 1944. The Tribunal found that the notice for hearing was not received by the applicant, leading to an ex-parte order. The Tribunal recalled its order and directed the restoration of the appeal without sending any notice to the applicant.
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