2015 (12) TMI 534

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....For the Petitioner : Shri R. Janardhanan Pillai, Consultant For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per D.N. Panda Ld. consultant submits that under wrong advice of the counsel, complying to the predeposit order dt. 8.6.2012, the directed amount was paid by appellant making adjustment from cenvat account on 13.7.2012. Again on further wrong advice of the counsel, the ap....

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....of the Tribunal that adjustment from cenvat credit account of one M/s.Dynamatic Technologies Ltd. was made and that concern was not the appellant in stay order of the Tribunal. Upon the question as above raised by Revenue, the appellant made deposit from PLA under Excise Accounting Code on 4.1.2014 instead of making deposit under Customs Code, again under the wrong advice of the counsel as stated ....

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.... not being carried out in accordance with law by appellant nor the appellant appeared on 30.7.2012 to explain the position of default of compliance to the Bench, appeal was dismissed. After one year, the restoration application came to record of Tribunal. Even on the date of filing of restoration application, the appellant had not at all paid the directed amount of predeposit in accordance with la....