TMI Blog2018 (6) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... URT], where it was held that Once the appeal was admitted in this case and kept pending, then, no useful purpose is served by dismissing it at the final hearing on the ground of maintainability - the order is recalled and the appeal is restored to its original number - application for restoration of appeal allowed. - Application No. E/ROA/93117/17, Appeal No. E/87573/16 - M/85387/2018 - Dated:- 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this provision that any person aggrieved by any of the orders, which are enumerated in the provision may appeal to the appellate tribunal against the same. It is not in dispute that the order under challenge before the Tribunal was otherwise appealable, All that the tribunal took assistance of is a provisio, which says that the appellate tribunal may, in its discretion, refuse to admit an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication on merits. 7. It is surprising that at the final hearing of the appeal, which was filed in the year 2012, the tribunal perused the records on/y for the purpose of exercising this discretion and passed an order initially running into four pages Then, on an application for rectification of this mistake, namely, dismissal of the appeal which was already admitted, by invoking a prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the order under appeal, which would include the order on rectification of mistake application. Both orders are thus set aside. The appeal is restored to the tribunal's file for adjudication on merits in accordance with law. The tribunal shall not throw out the appeal on the ground of the amount involved. 4. I have considered the facts of the case and the decision of the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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