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TMI Blog2010 (7) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ebruary 2010. This also gives an impression that the appellant was waiting for change of Roster/Bench and got the application listed only in February 2010 because of this reason. - the appellant is a Chartered Accountant and the allegation against him is that he had held that M/s Himgiri Overseas and M/s Deepshikha Overseas in making a false claim for duty drawback - The entire case based on the facts that no substantial question of law arises. - The proceedings are nothing but misuse of process of law. X X X X Extracts X X X X X X X X Extracts X X X X ..... ving this appeal back from removing the objections, but would not remove all the objections. This process went on for almost nine months. After removing the objections finally, this appeal came up for the first time for hearing on 07.12.2007. By that time, more than two and half years had passed from the date of passing of the order by the Tribunal. Along with this appeal, applications for the condonation of delay in filing the appeal as well as refiling the appeal was filed. There was delay of 162 days in fling the appeal. Notice in these applications was issued when the reply to these applications were filed by the respondent. When the matter came up for hearing on 02.07.2009, request for short adjournment was made by the appellant, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concerned. Even if that is presumed correct, there was no reason not to appear in the Court on that date and pleaded the aforesaid ground for taking an adjournment. The manner in which the matter has proceeded, it gives clear impression to us that the aforesaid reason given is also totally frivolous and false. 5. Be as it may, in any case it is not a valid reason for non appearance. 6. It may further be observed that when the appellant came to know that the appeal is dismissed for non-appearance on 28.10.2009, no immediate steps were taken by filing the application for restoration. Instead, the appellant waited till December, 2009 to file the application which was also got listed only in February 2010. This also gives an impression th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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