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2011 (1) TMI 924 - HC - Central ExciseWhether the Tribunal is legally correct in restoring the appeal of the respondent to its original number beyond six months - contention raised on behalf of the appellant is that the Tribunal could not have restored the appeal after expiry of six month from the date of dismissal of the appeal for non-prosecution. In the impugned order no such objection appears to have been raised on behalf of the appellant before the Tribunal in absence of which the plea cannot be raised for the first time before this Court, appellant is unable to give the date on which the application was filed and the date on which the fact of dismissal of appeal for non-prosecution came to the notice of the assessee. Since huge amount was involved, the Tribunal having been satisfied about the bona fides for the non-appearance of the assessee, there is no ground to interfere. No substantial question of law arises, the appeal is dismissed.
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