2018 (2) TMI 1441

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....following three substantial questions of law.   (a) Whether Hon'ble Tribunal i.e. Respondent no.2 has erred by not appreciating legal position that in case of unreported compliance of stay order before Hon'ble Tribunal appeal merits restoration of appeal ? (c) Whether the Hon'ble Tribunal Respondent No.2 erred in no appreciating the submissions of the appellant in its application for restoration of appeal that the dismissal of appeal by the Hon'ble Tribunal for want of report of compliance was without giving another opportunity to the appellant or directing the department representative to call for the report of compliance from the jurisdictional Range office and Divisional office and consequently merits the considera....

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.... of the Tribunal's order of 2nd April 1997 was provided. Thereafter, the appellant moved the authority i.e. Recovery Officer to find out whether there is compliance with the direction issued by the Tribunal of furnishing the personal bond. After that, compliance was reported. The appellant approached erroneously the Ahmedabad Bench of the CESTAT rather than the Mumbai bench. 6. The appellant also paid the excise duty of Rs. 4,70,037/plus penalty of Rs. 25,000/and redemption fine of Rs. 5,000/and then intimated compliance based on which the attachment which was levied on the petitioner's bank account, came to be raised. 7. After all this, the petitioner preferred a restoration application before the Tribunal, but it came to be dis....