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2015 (12) TMI 1095 - AT - Central ExciseRestoration of appeal - Appeal dismissed for non prosecution - Held that:- It is seen from the order dated 06.07.2010 of the Tribunal that the matter was adjourned in several occasions at the request of the appellant and nobody turned up on behalf of the appellant. It is noted that in the month of July 2012, the appellant received the copy of the order of the Tribunal from the Registry, but, no application was filed by the applicant till 23.01.2015. It is noted that the appellant is a private limited company. There is a long delay of about 5 years. On the identical situation, the Hon’ble High Court in the case of L. J. Synthetics Mills (2010 (3) TMI 833 - GUJARAT HIGH COURT ) rejected the appeal filed by the assessee. - Revenue already acted upon the Final Order dated 06.07.2010 of the Tribunal. In our considered view, when the Revenue had taken steps to implement to the Final Order of the Tribunal, there is no scope to recall the order dated 06.07.2010. Hence, we do not find any force in the submission of the Learned Advocate on merit. In view of the above discussions, we do not find any reason to recall the order dated 06.07.2010 - Restoration denied.
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