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2015 (7) TMI 706 - HC - Central ExciseRecalling of order - Cenvat Credit taken twice - CENVAT on yarn was allowed only from 1.4.2003 - whether the Tribunal was right in rejecting the application preferred by the appellant for recalling the order dated 26-6-2013 without examining sufficiency of the cause extended for non appearance of its counsel - Held that:- From perusal of the averments contained in the application for recalling the order dated 26-6-2013, it appears that the representative of the appellant company failed to attend the proceedings before the Tribunal due to his ailment and the surgery availed by him. The Tribunal while rejecting the application aforesaid did not choose to examine correctness of the cause given but dismissed the application for the reason that the appeal was pending from last several years. - Tribunal should have examined the cause given for recalling the order and not the other issues which as a matter of fact are extraneous for examining the application for recalling earlier order. In view of it, the appeal deserves acceptance. - Decided in favour of assessee.
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