2016 (9) TMI 1342

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..... or appearance - Registry is directed to record restoration of appeal in its register for issuance of notice in due course, for hearing of appeal - appeal restored. - Application No.C/MISC/40739/2015, C/ROA/40215/2016 in C/470/2005 - MISC ORDER No.40427-40428/2016 - Dated:- 29-9-2016 - Hon ble Shri D.N. Panda, Judicial Member and Hon ble Shri Madhu Mohan Damodhar, Technical Member Shri Zaff .....

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..... the miscellaneous application for restoration of the appeal may be allowed following the ratio of apex court judgement laid down in J.K. Synthetics Ltd. Vs CCE 1996 (86) ELT 472 (SC) where it has been appreciated that Tribunal has power to do justice where for sufficient reason, the assessee was prevented to cause appearance. 3. Revenue, on the other hand, opposes the above averment on the gro .....

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