1992 (4) TMI 125

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..... ent application, the applicants have made a prayer for restoration of appeal as well as stay application. The Tribunal vide its order S-156/91-D dated 9-9-1991 dismissed the stay application for default of appearance by the appellants. Thereafter, vide Order No. E. 427/91-D dated 15-10-1991 had dismissed the appeal for non-compliance with the provisions of Section 35F for non-depositing ofRs. 250/ .....

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..... specifically prohibit restoration of an appeal dismissed on the ground of non-deposit of the penalty amount, the Tribunal certainly has the power and jurisdiction to recall its earlier order, if the ends of justice require such a course of action. It is more so because while dismissing appeal on the ground of non-deposit of the penalty amount, the Tribunal does not determine any issue or dispute a .....

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