2004 (9) TMI 148

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..... al which was rejected vide Final Order Nos. C/2374-76/97-B2, dated 12-11-1997. The Appeal was dismissed as they have not produced the requisite permission from the High Powered Committee in terms of Supreme Court's judgment in the case of ONGC v. CCE, 1992 (61) E.L.T. 3 (S.C.). The applicants has mentioned in their restoration application that the necessary permission had already been accorded by .....

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..... a lapse of 5 years. No doubt the applicants should have been more vigilant in pursuing their matter. However, their right to appeal cannot be taken away merely because they have filed the application for restoration late. We, therefore, recall our earlier Order and restore the appeal to its original number. The appeal is posted for regular hearing on 25th October, 2004. - - TaxTMI - TMITax - .....

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