2011 (1) TMI 924

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.... Shri Kamal Sehgal, Advocate, for the Appellant. [Order per : Adarsh Kumar Goel, J.]. - This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 against order dated 9-2-2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') seeking to raise the following substantial question of law :- "(i) W....

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.... Only contention raised on behalf of the appellant is that the Tribunal could not have restored the appeal after expiry of six month from the date of dismissal of the appeal for non-prosecution. In the impugned order no such objection appears to have been raised on behalf of the appellant before the Tribunal in absence of which the plea cannot be raised for the first time before this Court. M....