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2015 (12) TMI 866 - CESTAT NEW DELHIRestoration of appeal - Exparte order - Appeal dismissed for non prosecution - Held that:- According to the reasons given in the affidavit filed by the appellant, since in October 2011, their employee dealing with the excise matter had left the job without handing over all the papers lying with him, they were not aware of the dismissal of their appeal and they became aware about this only when the recovery proceedings were initiated in January, 2014 and at that stage only, after depositing the entire duty on 10.01.2014 they filed restoration application. There is no dispute that they subsequently have also paid the entire interest on duty as well as penalty and as such the requirement of section 35 F have been fully complied with. - Appeal restored.
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