2012 (10) TMI 766

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..... he Respondent. [Order per : M.V. Ravindran, Member (J)]. -  These two applications are filed for restoration of appeals which were dismissed by the Bench vide final  order Nos. A/1320-1321/WZB/AHD/2007, dated 6-6-2007. The Bench recorded that appeals need to be dismissed as the applicants have not complied with the order of pre-deposit. 2. Learned counsel arguing on behalf of the .....

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..... ismissed by the Bench. It is his submission that against such dismissal order, the appellants/applicants moved to Hon'ble High Court of Gujarat in Tax Appeal and it was also dismissed for technical reasons like non-removal of defects. It is his submission that there are series of decisions that indicate that restoration application should have been filed within three months from the date of dismis .....

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