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1998 (4) TMI 136 - HIGH COURT OF GUJARAT AT AHMEDABAD
Extract:
.......e Division Bench of the Gujarat High Court. Since said Rule 20 has now been struck down, the appeals which had been dismissed for default of appearance by the CEGAT, in the past, can be got restored by moving an application for Rectification of Mistake under Section 35C(2) of the Central Excise Act, 1944 or Section 129B(2) of the Customs Act, 1962.