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2016 (8) TMI 701 - HC - Central ExciseDismissal of restoration application by the CESTAT - non-compliance with the directions contained in the stay order - Held that:- the appellant had not taken due steps to prosecute the appeal after it was dismissed for default, such situation was also during the period while the company was before the BIFR. As of now, the company has been given a revival package as approved by BIFR. This means that every little opportunity and support that could be extended to the company to make it revive have to be permitted to flow through whatever system that it can take in. We, therefore, are of the view that the learned Tribunal, on the totality of the facts and circumstances of the case, ought to have considered the case as one where imposition of costs would have been sufficient to grant restoration of the appeal to file, particularly when the condition imposed, that is to say, deposit of ₹ 10,00,000/- was also complied with. - Decided in favour of appellant
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