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TMI Blog2009 (3) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... i Bipin Garg submits that this case deserved sympathetic consideration without throwing at the threshold. He narrated that appeal was filed by the appellant on 7th Feb., 2007. Notice of stay hearing and also hearing for condonation of delay was fixed on 28th June 2007. Of course appeal was filed belatedly by 49 days. So far as the condonation of delay is concerned, he submits that due to communica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore dismissal order dated 28th June 2007 is an outcome thereof. 3. So far as the dismissal of application for restoration of appeal is concerned, ld. Counsel says that the matter was listed on 23-10-08 but no notice was served on the appellant. That has prevented the appellant to cause appearance and argue its case. Therefore he prays that delay may be condoned and the appeal may be restored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of learned Counsel engaged in the matter, met accident, when he was on the way to appear for hearing. However the appellant has not come out with an affidavit to prove the truth of para-2. When the restoration application dated 1st Aug. 08 is looked into, the appellant has also stated the same reason for restoration. Considering that the appellant may be deprived of justice if its applications ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance reported on 20th April 2009 to that Authority. Carrying out above direction, the appellant shall make an application to ld. Commissioner for fixation of date of hearing. If this process is followed, ld. Commissioner (Appeals) shall hear the appellant on the merits of the case and pass a reasoned and speaking order following due process of justice. 8. With the aforesaid direction, both the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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