2014 (2) TMI 47

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....D. M. Misra: This is an application seeking restoration of appeal dismissed by this Tribunal vide Stay Order No.S-945/A-617/Kol/2012 dated 27.08.2012. 2. The ld. Advocate appearing for the applicant has submitted that appeal was dismissed by this Tribunal as non-maintainable. He has submitted that the two sets of orders were passed by the ld. Commissioner (Appeals) disposing Order No.161/ST/Kol/....

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....n-maintainable. 4. Heard both sides and perused the records. We find that on the earlier occasion, the appeal was dismissed as non-maintainable. During the course of hearing before this Tribunal, the interim order was placed and it was taken as a final order, accordingly, the appeal was dismissed under the impression that the same was filed against the interim order. However, as has been pointed ....