2026 (4) TMI 1910

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.... Appeal is preferred by appellant aggrieved from order dated 19.02.2025 in Defect Diary Excise Restoration of Appeal Application No. 51981/2024 in defect diary Appeal No. 51769/2019 titled as 'M/s National Engineering Industries Limited Vs. The Commissioner Central Goods and Services Tax Commissionerate, Jaipur' passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (Principal Bench No.1). 2. The brief facts of the case are that the appellant has filed an appeal (Defect) Diary No. 51769/2019 before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred as the "Tribunal") which was dismissed on 07.11.2019 with following order:- "1. The Appeal was filed in the Registry on 25 Ju....

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....ed Accountant for the Appellant has appeared nor there is anything on the record to indicate that defects have been removed. 4. It, therefore, transpires that the Appellant is no longer interested in pursuing the appeal. The appeal is, accordingly, dismissed." 3. Aggrieved applicant has filed an application on 05.08.2024 with the prayer that the appeal (defect) Diary No. 51769/2019 be restored to its original number. The Tribunal has dismissed the application on 19.04.2025; hence, this appeal. 4. The order dated 19.02.2025 clearly indicate that, after dismissal of the appeal on 07.11.2019, the restoration application was filed on 05.08.2024. The Tribunal has examined the application for restoration and, considering that no re....