2001 (10) TMI 732

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....tered Accountant, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The two applications are for restoration of the appeals before the Tribunal, which were dismissed on 25-1-1999 by the Tribunal on merits. 2. Appeal E/4393/95 is sought to be restored on the ground that the Tribunal in its order did not deal with the "shut....

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....here the appeal is to be restored for this reason. It is therefore not really necessary to deal with the affidavit of Mr. H.K. Maingi, the advocate whose request was not granted, which has now been produced. However, for the sake of completeness we deal with any way. The Tribunal was not convinced on the ground on which adjournment was sought, that the counsel could not get in touch with the appel....