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2016 (9) TMI 271 - CESTAT NEW DELHI

2016 (9) TMI 271 - CESTAT NEW DELHI - 2016 (343) E.L.T. 1188 (Tri. - Del.) - 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 of appeal on merits and infact such orders should be recalled when there was sufficient cause for absence of a party. The Hon'ble Court further observed that ends of justice .....

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er (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Rishabh Kapoor, 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 rejected on merits. 2. It is seen that at the time of passing of Final Order, nobody appeared. We also note that the appellants contention, as recorded in their memo of appeal do n .....

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of appeal submits that he boarded train from Chandigarh to reach Delhi but his 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 Revenue submits that though it is a fact that appearing of the assessee's representative has been shown as 'none' in the preamble of the order, but inasmuch as .....

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