2014 (12) TMI 773

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....nd 8781/2013 This appeal filed by the Revenue was dismissed in default by order dated 27th January, 2012 and thereafter an application for restoration along with an application for condonation of delay in filing of the application for restoration was filed. The respondent-assessee has not been served. However, in the order dated 5th December, 2013, the following facts were noticed:-   "....

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....en drawn to the order dated 5th December, 2013. It appears that this order has escaped notice. The order in original in the present case was passed by the assessing authority at Mumbai and the present appeal has been filed by Commissioner of Central Excise, Mumbai Commissionerate. The appeal would not be maintainable in the Delhi High Court and the appeal should have been filed before the Bombay H....