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TMI Blog2019 (7) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... als), or the Commissioner (Appeals) failed to take notice of the same, as it appears from the impugned order-in-appeal. Further, this Tribunal also at the time of passing of the Final Order skipped to take notice of the order of the Hon ble Uttarakhand High Court, which was mentioned in para-3 of the statement of facts. Thus, it appears to be mistake of fact apparent on record, committed by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kas Nigam Ltd. (KMVNL) is a State Government Undertaking. Their appeal before the Commissioner (Appeals) was dismissed on limitation, as the same was filed at a delay of about 297 days from the date of receipt of the order-in-appeal dated 28.03.2013. 2. The appellant had also filed a writ petition before the Hon ble Uttarakhand High Court being CWP No.247 (M/S) of 2013, which was dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... represented and the appeal is listed for the past several dates, took up the matter for ex parte hearing and was pleased to dismiss the appeal, observing that there is no error in the order-in-appeal passed by the Commissioner (Appeals), in dismissing the appeal on limitation. Thereafter, the appellant filed misc. Application No/ST/Misc/50278/2017 dated 16.10.2017 for restoration of their appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tentions, I find that the order of the Hon ble Uttarakhand High Court, appears to have either not been brought to the notice of the Commissioner (Appeals), or the Commissioner (Appeals) failed to take notice of the same, as it appears from the impugned order-inappeal. 7. Further, I find that this Tribunal also at the time of passing of the Final Order skipped to take notice of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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