2008 (10) TMI 433

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....Shri S.K. Bhaskar, DR, for the Respondent. [Order]. - When these two applications for restoration were taken up, request for adjournment was made. I looked into the records of the case to consider the desirability of adjourning the cases. Submissions were also accordingly made. 2. It transpired that in one of the cases (Excise ROA No. 19/08 in Excise A. No. 1321/08), the order under ....

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.... the appeal was dismissed on the said date i.e. 14-11-2003. In this case too the restoration application was filed on 11-1-2008. 4. It would thus appear that in both the cases the applications for restoration were filed after more than four years of the dismissal of the appeals. Rule 20 of the CESTAT (Procedure) Rules, 1982 provides for dismissal of the appeal for default. In terms of the ....

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.... the same in connection with another appeal which was finally allowed. However, while granting refund of the amount pursuant to the final order in the said appeal, the amounts which were subject matter of the present appeals were adjusted on 26-12-2007. In other words, the occasion for restoration of appeals arose after the duty demand which was the subject matter of the two appeals was adjusted a....