2014 (1) TMI 782

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....; This application is filed for restoration of appeal which was dismissed for non-compliance by this Bench by a common order dated 10.10.2011. 2. Heard both sides and perused the record. 3. This application is filed by the applicant Shri Arvind Panchal, who was Director of the main assessee M/s. Shital Tubes Pvt. Limited. On perusal of the record, we find that the main assessee M/s. Shital Tube....

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....tion of appeal is filed almost after one year and limitation for filing an appeal under the provisions of Section 35B will apply to this situation as has been held by the coordinate Bench in the case of Kirtikumar J. Shah 2009 (242) ELT 222 (Tri. Mum.) and also in the case of Malladi Drugs and Pharmaceuticals Limited 2011 (21) STR 317 (Tri. Bang.). 6. On perusal of the records and more specifical....