2016 (2) TMI 530

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent : Mr RJ Oza , Adv ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. Petitioner has challenged an order dated 21.08.2014 passed by the CESTAT in which, on account of long delay, application for restoration of the appeal of the petitioner came to be dismissed. The petitioner had appealed to the Tribunal against the judgment of the Excise authorities imposing duty and penalty liabi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner is prepared to do now. 3. Learned counsel Mr.R. J.Oza for the Department highlighted the long delay in filing the restoration application. 4. When the question is only of pre-deposit not having been made and the appeal having been dismissed without consideration on merits, Courts have taken somewhat liberal stand in allowing the party to pursue the appeal by fulfilling such requirem....