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TMI Blog2000 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... n of their appeal. Shri Rajesh Jain, Ld. Counsel appearing for the appellants submits that notice for the hearing fixed for 29-10-1999 was not received by the Counsel who had filed his Vakalatnama while submitting a copy of the decision of the Hon'ble Allahabad High Court on the writ petition of the applicant. He submits that since no notice was received by the Counsel, therefore, the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the endorsement on the envelop. On merits, the Ld. DR submits that the Tribunal has considered the points made by the appellant in their appeal memo. He submits that the appeal was not dismissed for default in appearance alone but was dismissed even on merits after taking into consideration the grounds set out by the appellants. 4. We have heard the submissions of both sides. We note that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the case law cited by the Ld. Counsel is concerned, we find that in that case the Hon'ble Apex Court had held that an opportunity may be given by restoring the appeal on the ground that the notice was not served on the appellant. In the instant case, notice was sent on the appellant but was refused acceptance by the appellant. Looking to the above discussion, we find that there is no case f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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