2014 (6) TMI 727

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....the Appellant. Shri M. Ram Mohan Rao, DC (AR), for the Respondent. ORDER The applicant filed this application on 26-4-2012, for restoration of appeal dismissed for non-prosecution vide Final Order No. 54/2009, dated 12-1-2009. In that order, it has been observed that the hearing notice was returned undelivered with the postal remarks "left". It is also recorded in the order of the Tribuna....

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....4-2012,. He submits that the Hon'ble Gujarat High Court in the case of L.J .Synthetic Mills v. CCE, Ahmedabad - 2011 (270) E.L.T. 507 (Guj.) = 2012 (26) S.T.R. 484 (Guj.) and the Hon'ble Bombay High Court in the case of Kirtikumar Jawaharlal Shah v. UOI - 2012 (282) E.L.T. 217 (Bom.) held that even though there is no limitation prescribed for filing application, normal period of three months from ....