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2014 (6) TMI 727

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..... s from the dismissal of appeal, though there is no period of limitation prescribed for filing on application for setting aside the order of dismissal. The same view is also expressed by the Hon’ble Gujarat High Court in the case of L.J. Synthetic Mills (2010 (3) TMI 833 - GUJARAT HIGH COURT). The decision placed by the ld. Advocate would not apply to the present case. We have also noticed that the .....

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..... unsel on record intimated that he no longer appears in the matter and the appellants had obtained a change of vakalat in the matter. It is also observed by the Tribunal that the change of address has not been intimated to the Registry. The appeal was dismissed in de-fault. 2. The ld. Advocate submits that as per Rule 20 of the Cestat Procedural Rules, the Tribunal cannot dismiss the appeal with .....

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..... ly. 4. After considering the submissions on both sides, we find that the Hon ble Bombay High Court in the case of Kirtikumar (supra) has held that period of filing of appeal is three months and by considering the said fact, the application for restoration also ought to have been filed within the maximum period of three months from the dismissal of appeal, though there is no period of limitation .....

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