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2012 (5) TMI 13

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..... ibunal by a cryptic order dated 21st September, 2007. It is argued that the appellant had made out a very strong case for recall of order dated 31st May, 2006 but the Tribunal without adverting to the cause shown for non-appearance of the counsel, dismissed the application on the ground that the appellant did not have a strong case on merits. - Held that:- Determining the question of invocation of .....

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..... r (a). Cause title has been amended accordingly. 2. These appeals by the assessee, under Section 35L of the Central Excise Act, 1944, are directed against three separate orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi [for short 'the Tribunal'] in Excise Appeal Nos. 2248/2004, 4609/2004 and 571/2008. By the impugned orders, the Tribunal has a .....

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..... ppellants that the main order dated 31st May, 2006, passed by the Tribunal was an ex parte order. The application filed on behalf of the assessee for recall of the said order was dismissed by the Tribunal by a cryptic order dated 21st September, 2007. It is argued that the appellant had made out a very strong case for recall of order dated 31st May, 2006 but the Tribunal without adverting to the c .....

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..... no useful purpose would be served by remanding the case back to the Tribunal. 7. We have bestowed our anxious consideration to the entire matter. Regard being had to the grounds urged in these appeals, in particular, the question of invocation of extended period of limitation, we are convinced that in the interest of justice, it is a fit case where the appellant deserves to be granted adequat .....

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