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Issues:
1. Application for recall of order and restoration of appeals. 2. Validity of Rule 20 of the CESTAT (Procedure) Rules, 1982. Analysis: 1. The judgment dealt with applications seeking the recall of an order and restoration of appeals. The appellant's counsel referred to various decisions, including J.K. Synthetics Ltd. v. CCE, to support the applications. Additionally, reference was made to Miscellaneous Order No. 340-341/09-EX passed by the Principal Bench of the Tribunal. The applications were based on the contention that similar applications had been allowed by the Principal Bench following the Supreme Court's decision in J.K. Synthetics. The Tribunal considered the submissions and noted that the Gujarat High Court had examined the validity of Rule 20 of the CESTAT (Procedure) Rules, 1982. 2. The Gujarat High Court, in the case of Viral Laminates Pvt. Ltd. v. Union of India, had struck down the part of Rule 20 that authorized the Tribunal to dismiss an appeal for default of appearance. The High Court held that the Tribunal was not empowered to dismiss an appeal for default of appearance but had to decide the appeal on merits. The Tribunal, following this ruling, disposed of the appeals on merits in the absence of the appellants. The Tribunal emphasized that the remedy for the parties was to file appeals against the final order of the Tribunal. Despite the counsel's references to other Tribunal decisions recalling final orders, the Tribunal held that those decisions would not be of any aid to the applicants in light of the Gujarat High Court's rulings. Consequently, the applications for recall of the order and restoration of the appeals were dismissed. This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the Tribunal's reasoning behind dismissing the applications based on the Gujarat High Court's ruling regarding Rule 20 of the CESTAT (Procedure) Rules, 1982.
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