2018 (5) TMI 2049

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....For the Respondent : Shri S. N. Gohil, AR ORDER Per : Dr. D. M. Misra Heard both sides. 2. This application is filed seeking Restoration of the Appeal dismissed earlier by this Tribunal on merit. 3. Ld. Advocate Shri P. V. Sheth for the appellant submits that since the order was passed ex parte even though it has been passed on merit, the same be recalled and the matter be heard afr....

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....he Tribunal, therefore, barred by limitation. All facts were placed before this Tribunal and the plea of the appellant is thus incorrect. Further, he submits that the judgement of the Hon'ble Gujarat High Court in Shivam Casting's case cannot be made applicable as the facts involved in the said case are different, inasmuch as, the matter was heard on 29.09.2015 and it was adjourned 30.11.2015; how....