2012 (5) TMI 351

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.... for the Respondent   Per Archana Wadhwa (for the Bench):   The application is for restoration of appeal dismissed vide final Order No. ST/91/10 dated 23.9.10 as the appellant had not removed the defect pointed out by the Registry. Learned Advocate submits that such defect has been removed by them. In view of the above, we recall the order of dismissal, allow the application and re....

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....the demand along with imposition of penalty on the ground that Tribunal s decision in Nahar Industrial Enterprises has not attained finality and appeal filed against the same before the Hon ble Punjab & Haryana is pending decision.   4. We find that the appeal of the Revenue before Hon ble Punjab & Haryana High Court stand decided and vide its decision reported in 2012 (275) E.L.T. 534 (P ....