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2016 (11) TMI 643 - CESTAT MUMBAIRestoration of appeal - Condonation of delay - Held that: - I find that this Tribunal has passed the order without representation or without appearance on behalf of the appellant despite the adjournment request which was not recorded. Further on going through the finding of the Ld. Commissioner (Appeals), I find that the Ld. Commissioner (Appeals) has taken the date of dispatch of the order as a date of communication. The Ld. Commissioner also admitted that the appeal was filed against the order copy issued by the department on request of the appellant. However, the delivery of the order dispatched on 18.4.2013 and acknowledgement thereof has not been verified by the Commissioner (Appeals), therefore merely by taking the date of dispatch as the date of communication of the order does not appear to be proper. Since the vital aspect has not been properly considered, the appeal deserves to be restored. Therefore the appeal is restored in its original number. Accordingly, the stay application and COD are also restored. Registry is directed to list the matter in due course.
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