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Champion Photostat Industrial Corporation Versus Commissioner of Customs New Delhi

2016 (9) TMI 271 - CESTAT NEW DELHI

Restoration of appeal – non-appearance of both parties at the time of passing of order - Valuation – import of second hand machinery – upward revision of value accepted by assesse – Held that:- Tribunal has the powers to recall an ex-parte dismissal .....

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-parte order against him should be set aside. Their exists sufficient cause for the advocate not to cause appearance before the Tribunal at the time when appeals were taken up for disposal. The late arrival of the advocate on account of delayed train .....

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Advocate for the Appellants Shri K Poddar and Shri Govind Dixit, AR for the Respondent ORDER The Misc. applications are for recalling of final order No. 53776 -53778/2015 dated 18.11.15, vide which the three appeals filed by the assessee were rejecte .....

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ven though the valuation of imported second hand photocopier machine was submitted by the appellant in their memo of appeal, the Tribunal observed that upward revision of values was accepted by the assessee. It is further seen that said Final Order r .....

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is train was late and therefore arrived in the Tribunal late and the appeals were already decided by the Bench, In support of his above contention, he has placed on record an affidavit to that effect. 4. Learned DR Shri Govind Dixit appearing for the .....

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reference to the precedent decision of the Tribunal, it has to be presumed that he appeared and advanced arguments. As such, he submits that the appellants' contention that order was ex-parte cannot be appreciated . 5. We have seen that note shee .....

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been passed in the absence of appellant's representative. As regards restoration, the appellants contention is that though the Tribunal has taken note of the earlier order of the Bench, but the same have not been averted to and has not been discu .....

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