2016 (10) TMI 818

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..... t - appeal restored - matter shall now be heard out by the learned Tribunal on merit - appeal disposed off. - GA 1894 of 2016, CUSTA 2 of 2016 - - - Dated:- 4-10-2016 - CHIEF JUSTICE GIRISH CHANDRA GUPTA AND JUSTICE ARINDAM SINHA Mr. R. K. Chowdhary, Adv., Mr. B. P. Banerjee, Adv. led by Mr. R. N. Das, Sr. Adv. JUDGEMENT By an order dated 30th March, 2012, the Commissioner of .....

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..... en dismissed on merit in the absence of the appellant. That question has to be answered in the negative. In case the appellant is not present, the appeal could have been dismissed for default. But the appeal could not have been dismissed on merit. For the aforesaid reasons, the order dated 4th April, 2016 is set aside and the matter shall now be heard out by the learned Tribunal on merit. Th .....

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