2015 (12) TMI 1683

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER [Order per : Akil Kureshi, J. (Oral)]. - Petitioner has challenged an order dated 21-8-2014 passed by the CESTAT in which, on account of long delay, application for restoration of the appeal of the petitioner came to be dismissed. The petitioner had appealed to the Tribunal against the judgment of the Excise authorities imposing duty and penalty liabilities. The Tribunal insisted that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... msp;Learned counsel Mr. R.J. Oza for the Department highlighted the long delay in filing the restoration application. 4. When the question is only of pre-deposit not having been made and the appeal having been dismissed without consideration on merits, Courts have taken somewhat liberal stand in allowing the party to pursue the appeal by fulfilling such requirement even after substantial tim .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X