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TMI Blog2015 (10) TMI 2126X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant Mr P.S. Jetly, Advocate for Respondent ORDER 1. The customs appeal challenges the order passed by the Customs Excise and Service Tax Appellate Tribunal, Mumbai dismissing a Misc. Application (Restoration of Appeal) No. C/ROA/96533/14-Mumbai in Appeal No. C/511/08-Mumbai. 2. By the impugned order, copy of which is annexed at Exh. A dated 8th September,2014 the application has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this was because of his financial hardship. Therefore, he sought restoration of the appeal and it is his case that while applying for such restoration he showed his willingness to comply with the condition imposed and bring a demand draft in the sum of Rs. 10,00,000/- as well. 5. However, the Tribunal found that the restoration application was hopelessly time barred. The Tribunal found that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Appellant had deposited the requisite amount in compliance of the order dated 4th September,2009? (b) Whether in facts and circumstances of the case the Hon'ble Appelalte Tribunal was justified in rejecting the miscellaneous application for restoration of appeal of the Appellant despite the fact the statute does not lay down any time limit for restoration of appeal? 7. Upon hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Let the same be encahsed by the Department. Additionally and for the delay caused, let the appellant pay cost quantified at Rs. 25,000/- to the respondent. If the costs are paid within a period of two weeks from the receipt of copy of this order, the Tribunal shall restore and revive the appeal and hear it on merits and in accordance with law after giving an opportunity of being heard to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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