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2012 (10) TMI 413

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..... filed after 4½ years. Because of the inordinate delay in filing the restoration application, the arguments regarding merits of the case cannot be considered without considering the plea of ld. SDR about delay in filing the application - application filed with such a delay for restoration of appeal, cannot be considered - E/1286-1290/2005 - M/1615-1619/2011-WZB/AHD - Dated:- 26-8-2011 - Shri B. .....

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..... osited within the time extended by the Tribunal, the appeals were dismissed vide Order No. A/490-494/WZB/Ah bad/06, dated 13-12-2006. 2. Ld. Consultant on behalf of the appellant submitted that because of financial difficulty and closure of business, the appellants could not deposit balance amount. There are several decisions of the Tribunal with regard to the eligibility of the credit, settling .....

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..... plication at the sweet will of the applicant. In that case also, out of Rs. 9 lakhs ordered, Rs. 6 lakhs had been deposited and application for restoration of appeal had been filed within about 8 months. In this case, only 50% of the amount required to be deposited has been deposited and restoration application has been filed after 4 years. Because of the inordinate delay in filing the restoratio .....

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