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2015 (10) TMI 1296 - HC - Central ExciseRestoration of appeal - Appeal dismissed for non prosecution - Held that:- Having regard to the finding recorded by the Tribunal in the impugned order dated 10.4.2014, it cannot be said that the impugned order suffers from any serious legal infirmity. However, considering the fact that the petitioners do not desire to contest the appeals on merits and only seek to avail of the benefit of option of reduced penalty under section 11AC of the Central Excise Act and rule 26 of the Central Excise Rules as the case may be, which, according to the petitioners, was not given to them at the relevant point of time, this court is of the view that it would be in the interests of justice, if the appeals are restored to the file of the Tribunal for deciding the same on the limited question - Decided in favour of assessee.
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