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2015 (8) TMI 247 - HC - Central ExciseRestoration of appeal - Tribunal dismissed appeal as non prosecution - Held that:- considering the number of adjournments already granted in the case and the number of occasions on which the case was adjourned at the instance of the appellant/assessee and having regard to the different reasons, which were compelling in nature for which the adjournment were sought for, the Tribunal ought not to have dismissed the appeal for non-prosecution and ought to have considered granting one more opportunity to the appellant/assessee to prosecute its case. There is absolutely no reason to arrive at a conclusion that the assessee was not interested in prosecuting the appeal. The first respondent/Tribunal by dismissing the appeal by observing so deprived the assessee of its right to prosecute the appeal on merits. As such, the impugned order calls for interference by this Court and the matter be remanded back for fresh consideration - Decided in favour of assessee.
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