2012 (10) TMI 766

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....e Respondent. [Order per : M.V. Ravindran, Member (J)]. -  These two applications are filed for restoration of appeals which were dismissed by the Bench vide final  order Nos. A/1320-1321/WZB/AHD/2007, dated 6-6-2007. The Bench recorded that appeals need to be dismissed as the applicants have not complied with the order of pre-deposit. 2. Learned counsel arguing on behalf of the ....

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....smissed by the Bench. It is his submission that against such dismissal order, the appellants/applicants moved to Hon'ble High Court of Gujarat in Tax Appeal and it was also dismissed for technical reasons like non-removal of defects. It is his submission that there are series of decisions that indicate that restoration application should have been filed within three months from the date of dismiss....