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TMI Blog2019 (8) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... during the hearing - the restoration of appeals applications in appeal No. 473 488 of 2003 is dismissed as rejected as is without any grounds and substance. Other two appeals i.e. 475 543 of 2004 which has been remanded by the Hon ble Delhi High Court - HELD THAT:- The final hearing was commenced on 11.04.2019, adjourned and treated as part heard to 11.07.2019 at the request of one of the appellants and again adjourned and treated as part heard to 26.07.2019 at the request of the other appellant. However, again on 26.07.2019, there was a request for adjournment by one of the appellants - appeals were released from part heard and is now listed to be heard afresh on 25th October, 2019. - MP-FE-315/DLI/2018 (Misc.) FPA-FE-488/DLI/2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had become final in respect of these two appeals. The appellant in these two appeals filed two restoration of appeals (ROA) applications respectively on 05th January, 2015 and 23rd February, 2016. From time to time, the Tribunal has been listing these ROAs for hearing. The ATFE had vide its order dated 19.01.2016 for the first time listed these ROAs for hearing. However, these ROAs could not be finally heard and orders passed on them for some reason or the other. 2. A hearing was granted by this Bench to, inter alia, hear the ROA applications in appeal Nos. 473 and 488 of 2003 respectively. The learned counsel for the appellant, however, strongly pitched for the argument that there was no ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other two appeals i.e. 473 and 488 of 2003 and hence it was legally required for the appellants to have filed, if they so desired, a proper restoration of appeal applications with valid grounds and reasons. As discussed above, they have failed to do so either in their applications or during the hearing. 5. In the light of above, the restoration of appeals applications in appeal No. 473 488 of 2003 is dismissed as rejected as is without any grounds and substance. 6. With regard to the other two appeals i.e. 475 543 of 2004 which has been remanded by the Hon ble Delhi High Court, the final hearing was commenced on 11.04.2019, adjourned and treated as part heard to 11.07.2019 at the request of one of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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