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2013 (1) TMI 730 - HC - Central ExciseWaiver of pre deposit - Appeal for recall of ex parte order dismissed - Held that:- Tribunal has power to pass any order for the ends of justice. Furthermore, the proviso to Rule 20 even enables the learned Tribunal to recall ex parte dismissal of an appeal. It could not possibly have been the intention of the Rules, that the learned Tribunal would lack power to recall and/or modify an ex parte interim order when it has expressly been conferred the power to recall an ex parte dismissal of the appeal. - Tribunal has apparently not considered the application for recalling of the order dated 10th July, 2012 on merits but has dismissed the application on the misconceived view that the order could not be recalled and/or modified. - Order of tribunal not sustainable - Decided in favour of assessee.
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