2019 (8) TMI 681

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....lants : Ms. Priyanka Solanki, Advocate, Shri Atanu Mukherjee, Advocate For the Respondent : Shri Kaushlesh Pandey, Legal Consultant JUDGMENT FPA-FE-488 & 473/DLI/2003 & FPA-FE-475 & 543/DLI/2004 1. Four appeals were filed as above against the adjudication order No. SDE/SKP/III/124/2003 dated 10.09.2003 in the erstwhile Appellate Tribunal for Foreign Exchange (ATFE). The said appeals were dism....

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.... the AT's order dated 28.07.2008 had become final in respect of these two appeals. The appellant in these two appeals filed two restoration of appeals (ROA) applications respectively on 05th January, 2015 and 23rd February, 2016. From time to time, the Tribunal has been listing these ROAs for hearing. The ATFE had vide its order dated 19.01.2016 for the first time listed these ROAs for hearing....

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.... Having filed a ROA application without providing any reason or grounds to restore the appeals and insisting during the hearing that there was no need for ROA after having filed the same, is taking things for granted and also shows the attitude of the appellant towards legal procedures and requirements. 3. The learned counsel for the respondent vehemently opposed the ROA application on the groun....

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....nds and reasons. As discussed above, they have failed to do so either in their applications or during the hearing. 5. In the light of above, the restoration of appeals applications in appeal No. 473 & 488 of 2003 is dismissed as rejected as is without any grounds and substance. 6. With regard to the other two appeals i.e. 475 & 543 of 2004 which has been remanded by the Hon'ble Delhi High Cour....