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2010 (6) TMI 101 - HC - Central ExciseRestoration- Appeal dismissed by Tribunal for non compliance of pre-deposit order. Amount deposited thereafter and restoration filed but dismissed on ground of limitation. Stay order dated 19.08.2008 directed for pre-deposits within three months from the date of receipts of the order, however case posted on 03.11.2008 for reporting compliance. Stay order received on 27.08.2008 and pre deposit made on 12.11.2008 and therefore order complied with. No representation however on 03.11.2008. Stay order complied but proceedings on account of non representation on 3.11.2008. Impugned order rejecting restoration set aside to grant opportunity to assessee to make out case on merit. Cost of Rs. 2,500 however imposed in view of non- representation to Tribunal to consider on merits. Writ of mandamus allowed.
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