2013 (8) TMI 894

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.....   PER: D.N.PANDA Application is praying for restoration of appeal Nos. 387 & 388/2006 which were dismissed for non-compliance to the Stay order dated 01.11.2006.  Ld. Counsel says that after dismissal of the appeal there are certain events which have been developed shows that there shall be no liability of the appellant.  In view of such a situation restoration of appeal is desir .....

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..... ty to appellant to seek restoration.  Therefore, both the restoration applications are dismissed. 3.We are reminded at this stage that dismissed appeals are  not restorable by Tribunal following the ratio laid down by Honble High Court of Delhi in the case of Commissioner of Customs vs. Lindt Exports reported in 2012 (278) E.L.T. 587 (Delhi).  [Dictated & Pronounced in the open C .....

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