2018 (2) TMI 1894

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....h, Deputy Commissioner (AR) For the Respondent ORDER Per : S. S Garg The appellant-applicant has moved an application for restoration of appeal filed under Rule 20 of the CESTAT (Procedure) Rules, 1982 praying for restoration of the withdrawn appeal. The applicant has further stated in the application that he filed an appeal before this Tribunal against the Order-in-Appeal No. 694/2014-CE dated....

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....ed counsel for the applicant and the learned DR. Learned counsel for the applicant submitted that in view of the fact that the Commissioner (Appeals) has allowed the Revenue's appeal and set aside the order passed by the Additional Commissioner who has granted the relief in favour of the appellant. He further submitted that the applicant had withdrawn the appeal on a bona fide belief that the matt....