https://www.taxtmi.com/caselaws?id=79024 The Allahabad High Court upheld the dismissal of a Central Excise Reference Application due to want of prosecution. The restoration application, filed after a delay of 5 1/2 years, lacked sufficient reasons for the delay. The court noted the absence of explanations for the delay and the Standing Counsel's non-appearance. Additionally, the Tribunal's findings on clandestine removal of goods lacked substantial evidence. Consequently, the High Court rejected the restoration application, affirming the initial dismissal of the Central Excise Reference Application. en-us Thu, 12 Aug 2010 00:00:00 +0530 Thu, 30 Dec 2010 23:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79024 The Allahabad High Court upheld the dismissal of a Central Excise Reference Application due to want of prosecution. The restoration application, filed after a delay of 5 1/2 years, lacked sufficient reasons for the delay. The court noted the absence of explanations for the delay and the Standing Counsel's non-appearance. Additionally, the Tribunal's findings on clandestine removal of goods lacked substantial evidence. Consequently, the High Court rejected the restoration application, affirming the initial dismissal of the Central Excise Reference Application. Case-Laws Central Excise Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79024