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<h1>Dismissal of Adjournment & Restoration Applications in Liquidation Appeal</h1> <h3>M/s Afloat Textiles (India) Ltd. Versus CCE&ST., Vapi</h3> M/s Afloat Textiles (India) Ltd. Versus CCE&ST., Vapi - TMI The appellant's application for adjournment due to being in liquidation and company liquidation matters was dismissed. The appeal for Restoration of Appeal was also dismissed by the Bench. The First Appellate Authority had no power to condone the delay in filing the appeal. The application for Restoration of Appeal was dismissed by the tribunal.