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2012 (10) TMI 140 - AT - Central ExciseROA - Cenvat credit demand and penalty – Held that:- Respondent was unable to appear before it for no fault of his own, the ends of justice would clearly require that the ex parte order against him should be set aside. Not to do so on the ground of lack of power would be manifest injustice - power to set aside an order passed ex parte against the respondent before it if it is found that the respondent had, for sufficient cause, been unable to appear - ROA is allowed.
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