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2023 (11) TMI 1166 - SC ORDERRestoration of appeal which was dismissed earlier as withdrawn - appeals involving tax incidence of more than Rs.5 crore - Condonation application - Classification of goods - blanks for components out of CR/HR sheets/coils of iron and steel - HELD THAT:- An application for recall of the order has been moved with the delay of 326 days and it is contended that the tax incidence is actually more than Rs. 5 crores and, therefore, the appeal was got dismissed as withdrawn under some misconception. In view of the facts and circumstances and the averments made in the delay condonation application as well as the restoration application, it is satisfying that the delay is sufficiently explained and the order dated 02.08.2019 deserves to be recalled. Appeal is restored to its original number.
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