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2016 (3) TMI 799 - AT - CustomsRestoration of appeal - Dissmissed exparte for non-appearance and non-compliance by the appellant - Held that:- the appellant have not received the stay order and also final order of dismissal of appeal for non-compliance and immediately on securing the copy of the order from the Tribunal they filed restoration application. Dismissal of appeal for non-compliance and also for non-appearance exparte, should not deprive the parties to contest the order on merits when delay in filing the restoration application has been explained and the contesting parties should not suffer for lapses on the part of their counsel followed by the decision of Hon'ble High Court in the cases of Indam Recycling Co.(P)Ltd. Vs UOI [2015 (10) TMI 682 - KERALA HIGH COURT] and Atithi Gokul Automobile Works Vs UOI [2014 (4) TMI 883 - GUJARAT HIGH COURT] and Hon'ble Supreme Court in the case of Rafiq and Another Vs Munshilal and Another [1981 (4) TMI 255 - SUPREME COURT]. Pre-deposit of differential duty - Goods are covered under S.W.M. Act and by virtue of Section 3(2) of Customs Tariff Act, goods imported were chargeable to CVD as per RSP read with Section 4A of Central Excise Act and Rules thereunder - Held that:- as the appellants have not made out a prima facie case for complete waiver of predeposit. Therefore, the appellant is directed to predeposit a sum of ₹ 10,00,000/- (Rupees Ten lakhs only)and upon such deposit, there shall be waiver of predeposit and recovery of balance dues. - Decided in favour of appellant
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