9911796707
TMI Blog2000 (7) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed an application for restoration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used to be accepted as is evident 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 submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case on merits. In so 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, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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