2019 (6) TMI 365

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..... der Section 86(7) of the Finance Act, 1944 inasmuch as within 6 months from the date of the order of the Tribunal, the applicant has filed the application for restoration of appeal. The miscellaneous application filed for condonation of delay is dismissed as infructuous. - Application No. ST/ROA/86212/2018 ST/COD/86447/2018 And Appeal No. ST/87522/2016 - ORDER NO. M/85233-85234/2019 - Dated:- .....

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..... . Accordingly, the appeal is restored to its original number. The miscellaneous application is allowed. Registry is directed to list the appeal for final hearing on 26.03.2019. 3. On perusal of the records, I find that there is no delay in filing the application for ROA in terms of Section 35(C)(2) of the Central Excise Act, 1944 made applicable to service tax appeal under Section .....

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