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TMI Blog2013 (12) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of restoring Appeal in the Tribunal’s record does not arise inasmuch as, its dismissal has been upheld by the highest court – there was no merit in the second application filed by the applicant – Decided against Assessee. - Appeal No. : E/156 of 2000 - ORDER No. M/15183/2013 - Dated:- 11-11-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri D.K. Trivedi, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2013 and thereafter CESTAT to consider and dispose of the said application in accordance with law and on its own merits on or before 18.11.2013. The petitioners to cooperate with CESTAT to finally decide and dispose of the said restoration application within the stipulated time stated hereinabove. Direct service of the order to CESTAT is permitted. 4. Consequent to such directions, the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 25.5.2001 and vide order No. C/II/1455-56/WZB/2001 dated 08.06.2001, this bench dismissed the application for restoration of appeal as well appeal. We find from the records that he appellant herein preferred Special Civil Application No. 6320 of 2002 before the Hon’ble Gujarat High Court, which was taken up and decided on 29.09.2004, which was certified on 07.10.2004 wherein their Lordship has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit of the petitioner. It clearly appears that the only intention of the petitioner was to delay and therefore, the appellate Tribunal rightly dismissed the appeal by observing that their attempts were to delay the disposal of the case which is very much clear in this petition also. 6. It can be seen from the above reproduced Paragraph that the first application for restoration of appeal was dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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