2014 (7) TMI 109

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..... cation, the settled legal position is that time limit for filing of appeal would apply in respect of application for restoration of appeal also as held by the Hon'ble High Court of Bombay in the case of Kirtikumar Jawahar lal Shah Vs. Union of India - [2012 (10) TMI 228 - BOMBAY HIGH COURT] and by the Hon'ble High Court of Gujarat in the case of L.J. Synthetic Mils Vs. Commissioner of Central Exci .....

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..... COD/18/2010 dated 20.5.2010, the Committee on Disputes (COD) has granted permission to the appellant to pursue the appeal before this Tribunal. Thereafter on 3.3.2014, the application for restoration of appeal has been filed. It is almost 4 years after the grant permission by the COD. IN the application there is no explanation given as to why it has taken almost 4 years to file the restoration ap .....

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