2019 (11) TMI 573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt despite service. Mr. Kantawala, Learned Counsel in support of the Petition undertakes to file affidavit of service on or before 2nd July, 2019. 2. This Petition under Article 226 of the Constitution of India has been filed to revive its appeal before the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) which had been dismissed for failure to pre-deposit the amounts as dir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....changed circumstances would warrant the setting aside of earlier orders of the Tribunal, dismissing the Petitioner's appeal, has not been made before the Tribunal. It is only after such an application is made to the Tribunal and it considers the application for restoration of its appeal on account of having paid the entire penalty and the application is disposed of by an order, that the occasion t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Section 130 of the Act and the same being dismissed on 27th August, 2018, the Tribunal may find itself bound by the above order of this Court. Therefore, it may not entertain their application in spite of the changed circumstances. There is no reason for the above apprehension. In fact, the above appeal viz. Appeal No. 63 of 2016 by the Petitioner under Section 130 of the Act was only in respect ....