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2017 (7) TMI 1132 - CESTAT MUMBAIEx-parte order - Clandestine removal - art silk fabric - failure of appellant to participate in the proceedings - active partner during the relevant time expired in 1978, that the business had since been closed with licence surrendered - Held that:- The impugned order has merely affirmed the order of the lower authority on the ground of failure of appellant to participate in the proceedings. Consequently, the order merely reiterates that was set aside by the erstwhile appellate authority without reconsidering the aspects directed by that authority. Moreover, the remand direction of the Tribunal has also been ignored - the impugned order is not consistent with the directions issued at the time of remand - impugned order set aside - appeal allowed.
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