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2015 (11) TMI 897

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..... of which, Shri Bipin Garg was the Counsel and he had argued those matters. According to the appellant's Counsel, the matter was called at around 4 P.M. in the afternoon and at that time, since he had to go somewhere for some personal work, he had instructed his clerk to seek adjournment, as the brief of this matter had been received by him only a day before and he was not prepared to argue this ma .....

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..... RDER Per: Rakesh Kumar: The Tribunal vide Final Order No.50358-50360/2014-EX (DB) dated 22.01.2014 had dismissed the appeals by passing an ex parte order. These applications have been filed for restoration of these appeals. 2. Heard both the sides in respect of restoration applications. 3. Shri Bipin Garg, ld. Advocate, pleads that these matters were listed for final hearing on 22.01. .....

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..... the case, while he has good case on merits, and hence, he request for fresh hearing of the matter on merits. 4. Shri M. S. Negi, ld. Departmental Representative, opposed the ROA applications pleading that the Tribunal had dismissed the appeals after going into the merits of the case and also there is no request for adjournment on record. 5. We have considered the submissions from both the si .....

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..... 01.2014, which is reproduced below, it is clear that not only the order is ex parte order passed without hearing the appellant, even the merits of the case are not discussed at all in this case. None present for the appellant. Learned DR says that this is case adjudicated against the appellant for using fraudulent documents to get cenvat credit. Finding no merit as apparent from the ground of .....

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