2025 (5) TMI 413

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....he Respondent: Shri Anoop Singh, Authorised Representative ORDER PER MR. VASA SESHAGIRI RAO No one has appeared for the Appellant viz., Roshan Overseas in the above appeal when called on different dates. 2. Ld. AR Shri. Anoop Singh represented the department. A perusal of the appeal records indicate that this appeal was posted on different dates i.e. 01.01.2024, 21.02.2024, 07.10.2024,....

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.... However, the appellant is at liberty to file for restoration of appeal showing justifiable reasons for such restoration. 5. In this regard, we draw support from the Order of the Hon'ble Apex Court in the case of Benny Dsouza & Ors. vs. Melwin Dsouza & Ors. [Petition(s) for Special Leave to Appeal (C) No(s). 23809/2023], dated 24.11.2023 wherein, while examining the dismissal of appeal on merit....