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TMI Blog2019 (11) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... he setting aside of earlier orders of the Tribunal, dismissing the Petitioner s appeal, has not been made before the Tribunal. It is only after such an application is made to the Tribunal and it considers the application for restoration of its appeal on account of having paid the entire penalty and the application is disposed of by an order, that the occasion to approach this Court can arise. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i/b. India Law Alliance, for the Petitioner. ORDER None appears for the Respondent despite service. Mr. Kantawala, Learned Counsel in support of the Petition undertakes to file affidavit of service on or before 2nd July, 2019. 2. This Petition under Article 226 of the Constitution of India has been filed to revive its appeal before the Customs, Excise and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed by the authority in this case the Tribunal. This application which is made before us on the basis that the changed circumstances would warrant the setting aside of earlier orders of the Tribunal, dismissing the Petitioner s appeal, has not been made before the Tribunal. It is only after such an application is made to the Tribunal and it considers the application for restoration of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is that having challenged the earlier order dated 18th May, 2015 in an appeal being Customs Appeal No. 63, of 2016 under Section 130 of the Act and the same being dismissed on 27th August, 2018, the Tribunal may find itself bound by the above order of this Court. Therefore, it may not entertain their application in spite of the changed circumstances. There is no reason for the above apprehension ..... X X X X Extracts X X X X X X X X Extracts X X X X
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