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TMI Blog2018 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... or appellant. Instead, the Tribunal has gone though the grounds stated in the appeal memorandum and also the records placed along with the same. The appeal has been disposed on merits and not on non-prosecution, therefore, there is no question of restoring the appeal in the file of the Tribunal. The remedy lies by way of an appeal. The application is devoid of merits and does not have any gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, a letter dated 01.03.2017 was sent by speed post to the Registry seeking adjournment of the matter. In spite of such letter having been delivered to the Registry, the matter was taken-up for decision on 08.03.2017 itself and disposed on merits. The counsel pleaded that their senior counsel owing to his illness could not appear and argue the matter and, therefore, the appeal should be restored b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal has been disposed on merits are correct. The appeal has not been dismissed for default or non-prosecution on the side of the learned counsel for appellant. Instead, the Tribunal has gone though the grounds stated in the appeal memorandum and also the records placed along with the same. The arguments of the learned Authorised Representative was also considered. We take notice of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in GA 1894 of 2016 - CUST 2 of 2016 to contend that the appeal cannot be disposed on merits on the back of the appellant. 6. We have gone through the said order. It is not clear from the discussion of facts of such decision, whether the appeal in the said decision discussed the merits of the case. In fact, in the case before us, the Tribunal has discussed in detail the entire facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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