2013 (10) TMI 123

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..... his application for restoration of appeal No. C/107/1989 which was dismissed for default vide Final Order No. 347/1993 dated 29.6.1993. 2. The learned counsel on behalf of the applicant submits that they moved Writ Petition No. 38184/2003 under Article 226 of the Constitution of India before the Hon'ble Madras High Court. He submits that by judgment dated 20.9.2011, the Hon'ble High Court directe .....

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..... ah Vs. Union of India - 2012 (282) ELT 217 (Bom.) wherein it was held that since the application for restoration of appeal was filed beyond three months from the date of dismissal of the appeal, the Tribunal is justified for not restoring the appeal. He also relied upon the decision of the Hon'ble Gujarat High Court in the case of LJ Synthetic Mills Vs. CCE, Ahmedabad 2011 (270) ELT 507 (Guj.). He .....

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..... n, this court is of the considered view that no prejudice would be caused to the respondents in the event of restoring the appeal for reconsideration and disposal on the basis of merits by affording opportunity to the petitioner. 5. It is seen that the Hon'ble High Court in the applicant's case had given observation that the court is of the considered view that no prejudice would be caused to the .....

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