TMI Blog1987 (11) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... Jha, Vice-President (J)]. - It is seen that on 7-10-1987 when we dismissed the appeal in default the C.O.D. application filed by the appellants on 4-9-1987 was not linked by the Registry with this file. Considering this as also no objection by Smt. Chander to restoration we restore the appeal to file. 2. Considering the recommendation of Hon ble Calcutta High Court in their Order dated 15-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chander reiterated the grounds urged by the Revenue when the Tribunal took the aforesaid decisions, there is no reason why we should not follow those decisions. Following the same we allow the present appeal. In view of the above we have not deemed it necessary to consider the other points urged by the appellants in the written submissions like show cause notice being barred by limitation and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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