2009 (2) TMI 221

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..... the petitions are taken up for final hearing. 2. In these petitions, the petitioners have challenged order dated 18-9-2008 [2009 (238) E.L.T. 702 (Tri.-Mumbai)] passed by the Customs, Excise and Service Tax Appellate Tribunal. It appears that by the order-in-original dated 19-12-1997, the Commissioner of Central Excise confirmed a demand of Rs. 39,53,517/- against M/s. Unique Enterprises, a propr .....

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..... ccordance with the provisions of the Act. In May 2008, the petitioner filed applications before the tribunal for restoration of the appeals, which were dismissed as withdrawn. By the impugned order, the applications for restoration of appeals have been dismissed and hence these writ petitions. 3. We have heard learned counsel for the petitioner and learned counsel for the respondents. Having rega .....

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