2014 (6) TMI 727

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....ao, 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 Tribunal that the ld. counsel on record intimate....

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....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 the date of order would apply. 4. After....