https://www.taxtmi.com/caselaws?id=249072 The Appellate Tribunal CESTAT MUMBAI dismissed the Restoration of Appeal (ROA) application due to significant delay in filing, as it was considered time-barred based on established legal principles and precedents. Despite permission granted by the Committee on Disputes, the appellant filed the application almost four years later without adequate explanation, leading to the dismissal of the appeal restoration request. The Tribunal relied on legal precedents from the High Courts of Bombay and Gujarat, indicating that time limits for filing appeals should also apply to restoration applications. en-us Tue, 29 Apr 2014 00:00:00 +0530 Thu, 03 Jul 2014 14:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249072 The Appellate Tribunal CESTAT MUMBAI dismissed the Restoration of Appeal (ROA) application due to significant delay in filing, as it was considered time-barred based on established legal principles and precedents. Despite permission granted by the Committee on Disputes, the appellant filed the application almost four years later without adequate explanation, leading to the dismissal of the appeal restoration request. The Tribunal relied on legal precedents from the High Courts of Bombay and Gujarat, indicating that time limits for filing appeals should also apply to restoration applications. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249072