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2014 (9) TMI 525 - HC - CustomsRestoration of appeal before tribunal - Tribunal has refused to restore the main appeals along with the applications for condonation of delay which earlier came to be dismissed for nonprosecution - Held that:- the learned Tribunal has taken too technical view in not restoring the applications for condonation of delay, respective Appeals and the stay applications. It prima facie appears to us that as such there was no malafide intention on the part of the petitioner in prolonging the hearing and/or in not appearing before the learned Tribunal on 30.10.2013. Even no such observations have been made by the learned Tribunal while passing the impugned orders rejecting the restoration applications. - Appeal before the tribunal restored - decided in favor of assessee.
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