2012 (9) TMI 880

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.... Per: M V Ravindran: 1. This application has been preferred by the Applicant for Restoration of Appeal, which was dismissed by this Tribunal for non-compliance. 2. The relevant facts that arises for consideration are that the appellants in these cases applicants are engaged in manufacturing process of dyeing of woven fabrics of cotton with aid of power but were clearing the final products....

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....e said Tax Appeal was dismissed by the Hon'ble High Court by an order dated 21.10.2000. The appellants thereafter challenged the order passed by the Hon'ble High Court before the Apex Court, but withdrew the same from Apex Court, on the ground that they have filed an application for Restoration of Appeal before Tribunal. The applicant/appellant deposited an amount of Rs. 25 lakhs and is seeking re....

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..... Heard the Ld. D. R. 7. From the narration of the facts as recorded above, we find no dispute on the facts. We find that the appellants had challenged our Stay Order before Hon'ble High Court of Gujarat, and their Lordships had not entertained the same and dismissed the Tax appeal. Since the appellant's challenge of our stay order has been dismissed by Hon'ble High Court, we feel that nothing ....