2015 (10) TMI 1153

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..... vastava, Authorised Representative Per: P.K. Das The applicant filed this application for restoration of appeal dismissed for non-prosecution by Order No. A/10023/2015 dated 06.01.2015. On perusal of the application, I find that there is sufficient reason to recall the order dated 06.01.2015. Accordingly, the order dated 06.01.2015 is recalled and the appeal is restored in this original number. .....

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..... t maintainable. The Adjudicating Authority rejected the refund claim. By the impugned order, the Commissioner (Appeals) upheld the adjudication order. 3. Learned Advocate on behalf of the appellant submits that subsequently, the Department issued a Show Cause Notice demanding duty of the period April, 2003 to June, 2003, which is covered in the present case. It is submitted that the Show Cause No .....

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..... that the case relates to 2002 & 2003 and all the documents are not available with them due to destruction by flood/fire. 5. In view of the above discussion, the impugned order is set-aside. The matter is remanded to the Adjudicating Authority to decide afresh after considering the documents and the submission of the appellants. Needless to say that the Adjudicating Authority shall give proper op .....

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