2001 (1) TMI 395

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..... per : Gowri Shankar, Member (T)]. The application is for restoration of the appeal that was dismissed by order of the bench on 6-11-1997. The fact that the department has subsequent to the dismissal seized the applicant s goods is no ground for restoration. The department has no doubt proceeded according to law to recover the amount due to it. It is next contended that the issue of classific .....

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..... had informed the Tribunal that the classification was pending before the Supreme Court. Such classification was shortly decided thereafter. The judgment of the Gujarat High Court in Hussein Haji Harun v. U.O.I. - 1995 (77) E.L.T. 803 merely says that the Tribunal has the power to consider restoration of the appeal. We do not doubt that. What we conclude is that such restoration cannot be had merel .....

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