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TMI Blog2013 (9) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have given two addresses for service of notice. If notice could not be served at one address, then the notice may be served on the second address. On perusal of record, it reveals that there was no service of notice on the second address. Therefore, I find that in these cases applicants have not been served any notice of hearing - Decided in favor of assessee. - E/973-974/2010-SM(BR) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Ranjeet Nagar, New Delhi-08. As their factory was closed, the applicants could not receive the notice for hearing on 1st address above but no notice was served by the Registry to them on the above second address. Therefore, the applicants remained unrepresented in the proceedings in their appeals. The applicants came to know about dismissal of their appeal only when recovery proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 37C of Central Excise Act, 1944 and applicants have failed to appear before this Tribunal when the date was fixed for stay application as well as for hearing of their appeal, therefore, the applications for Restoration of appeals deserve dismissal. 3. Heard and considered. 4. I have perused the records and considered the submissions made by both sides. In Appeal memorandum at column No. 6, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd address. On perusal of record, it reveals that there was no service of notice on the second address. Therefore, I find that in these cases applicants have not been served any notice of hearing. I further find that the applicants have also filed affidavit in support of their contention. In that event, I recall the Final Order dated 6-9-2010 and the Stay orders dated 25-6-2010 as applicants were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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