1988 (11) TMI 218

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..... l India, 128-A, Chinchwad, Telco Road, Pune had filed an application for the restoration of the appeal which was dismissed vide order No. 541/87-B dated 20th August, 1987. A notice of hearing dated 4th April, 1988 issued on 11th April, 1988 was sent by registered AD post to the applicants. Nobody has appeared on behalf of the applicants. The applicants have not filed any application for adjournmen .....

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..... ave heard the arguments of the learned Departmental Representative and have gone through the records. Undoubtedly, the Bench had put to Shri Nigam, Departmental Representative that the appeal was dismissed on the ground of limitation whereas the same was despatched before the expiry of limitation and it is apparently a mistake and why this application for restoration of appeal should not be treate .....

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..... d received in the registry on 11th March, 1983. The appeal was verified on 4th March, 1983. Undoubtedly the appeal was despatched before the expiry of limitation but the same was received in the Registry after the expiry of limitation. The appeal was not accompanied by any application for condonation of delay. The Bench had dismissed the appeal on merits. Proviso to Rule 20 of the Customs, Excis .....

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