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Issues:
Challenge to order passed by CESTAT, Bangalore in dismissing a miscellaneous petition and recalling a final order. Analysis: The appellant challenged the order passed by the CESTAT, Bangalore, in dismissing a miscellaneous petition and recalling a final order. The Commissioner of Central Excise, Mangalore, had demanded customs duty, confiscated goods, and imposed a penalty on the appellant. An appeal was filed by the appellant before the Appellate Tribunal, which was transferred to the South Zonal Branch in Bangalore. Despite an interim order of stay, the appeal was disposed of by the Tribunal on a date when the appellant claims they were not aware of the hearing. The appellant shifted offices during this period, leading to miscommunication regarding the appeal's status. Subsequently, the Commissioner of Customs, Mangalore, demanded payment, and the appellant filed a petition under CESTAT Procedure Rules, which was dismissed by the Tribunal. The appellant appealed this dismissal. The High Court noted that the appellant did not appear before the Tribunal, even though the appeal was filed in time, indicating an interest in prosecuting the appeal. The Court emphasized the significant duty and penalty involved in the case. The Court found that the appellant's inability to appear before the Tribunal due to reasons beyond their control should not be a ground for rejecting the miscellaneous petition. In the interest of justice, the Court decided to allow the appeal, granting the appellant an opportunity to present their case. The Court directed the Tribunal to consider the appeal on its merits and in accordance with the law within three months from the date of the High Court's order. The Court also awarded costs to the appellant, to be paid by the revenue within two weeks.
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