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2015 (10) TMI 1953 - AT - Central ExciseCondonation of delay - Restoration of appeal - Appeal dismissed as non maintainable - Held that:- The last provision of Rule 11 gives power to the Tribunal to restore appeal/application on sufficient cause being shown. Case of the Revenue is that even if sufficient cause is shown the memorandum of appeal cannot be restored on an application filed after three months from the date of rejection in the light of case laws mentioned in Para 3 above. It is noted that for filing an appeal also, Tribunal has the power to condone the delay in filing the appeal and admit an appeal so filed belatedly if sufficient cause is shown. In the present case also due to non-availability of copy of the show cause notice the applicant could not rectify the defect. In the interest of justice, the delay in filing restoration applications is condoned as the defects have now been removed. - Appeal restored.
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