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2003 (11) TMI 105

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..... f the CEGAT heard the application under Section 35F of the Act and delivered the judgment in the open court. CEGAT has allowed the application and dispensed with the requirement of pre-deposit of balance of duty and its recovery thereof during the pendency of the appeal. Perusal of the order sheet, which has been filed along with counter affidavit as annexure No. CA-1 also shows that in the order sheet there is mention "interim stay granted. Listed for PH on 22-6-2000. No notice. Sd/- 30.3." On 22-6-2000 CEGAT dismissed the appeal for want of prosecution. Petitioner filed restoration application stating therein that the notice for hearing for 22-6-2000 was not received by it and the same was not mentioned in the order dated 30-3-2000 and, t .....

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..... of the writ petition has been replied by Para No. 11 of the counter affidavit as follows : "That the contents of paragraph No. 13 of the writ petition are wholly incorrect and misconceived, hence denied. Detailed reply in this regard have already been submitted in preceding paragraph No. 3 and its sub-paras of this counter affidavit, which are reiterated and reaffirmed." 6.In Para No. 3 of the counter affidavit, it is stated that on 30-3-2000 stay order was granted and the date for regular hearing i.e. 22-6-2000 was fixed by Tribunal in the presence of counsel of the petitioner and as such there was no need for any further notice as required under Rule 18 of the Customs, Excise Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 .....

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..... r hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal." 9.In the case of Collector, Land Acquisition v. Mst. Katiji and Others, reported in 1987 (28) E.L.T. 185 (S.C.) = 1987 (13) ALR 306 (S.C.). The expression "sufficient cause" has been explained by the Apex Court as follows : "The expression "sufficient cause" employed by the Legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice." 10.In my view, Tribunal had rejected the restoration application in a pedantic manner. In the matter of restoration pragmatic and justice oriented view should be taken. 11.For the reasons stated above, in my opinion, order of CEGAT rejec .....

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