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2013 (1) TMI 57 - CESTAT MUMBAIRestoration of appeals - appeals dismissed for non-prosecution - Held that:- It has been observed that the non-representation of the appellants is not restricted to 30.03.2012 only. The case has been listed several times earlier on 19.12.2011, 20.01.2012 and 30.03.2012 was given as a last chance. Therefore, it is not a case for non-appearance on single occasion but on several occasions. Therefore, the explanation given by the appellant that they have been out of business since 2005 & engaged an employee who on not receiving his salary did no informed them is not convincing as to why they were not represented on earlier occasions. Since the case has been dismissed for non-prosecution, the applications for restoration should be considered only on cost basis - direct the appellants to pay a cost of Rs.5000/- for each of the appeals to the credit of the Commissioner of Customs (Import), Nhava Sheva within four weeks from today and report compliance on 15.01.2013. On such compliance, the appeals and stay applications shall be restored to their original numbers.
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