2016 (1) TMI 522

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....for restoration of appeal being Appeal No. E/2461/1999-DB. The restoration application is numbered E/ROA/22436 of 2013. In the restoration application, the petitioner pointed out that the petitioner had filed an appeal arising out of the order-in-appeal dated 26th February, 2009. It is submitted by Mr. Shah and Mr. Sanghavi appearing for the petitioner that on two different dates viz. 17th October, 2008 and 2nd February, 2009, this appeal was heard in part. However, the petitioner could not be represented on these dates because an order of winding up was passed by this Court on 11th April, 2007 and a Provisional Liquidator came to be appointed. Annexure-D to this writ petition is a copy of the said order passed by this Court. The Court obse....

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....Mr. Rao appearing on behalf of the respondents on notice. Mr. Rao fairly stated that the compilation of the orders which is forwarded would denote as to how the proceedings in winding up were taken up by this Court and from time to time. He also does not dispute the final order passed recalling the winding up of the petitioner-company. However, he would submit that the Tribunal was in no error in dismissing an appeal for want of any assistance by the petitioner simply because the petitioner wrote several letters and never showed any inclination to argue the restoration application. That is how Mr. Rao would support the reasoning of the Tribunal in paragraph 3 of the impugned order. 7. After having heard both sides and perusing with ....