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2014 (11) TMI 158 - AT - Central ExciseRestoration of appeal - Non compliance of pre deposit order - appellant during the relevant period was litigating the issue before BIFR authorities - Company ordered to be wound up by BIFR - assets of the appellants were taken over by the Asset Reconstruction Company (India) Ltd - held that:- appellant had no intention to prosecute the matter before the adjudicating authority as well as appellate forum which is evidenced from the non-representation before the lower authorities as well as before the Tribunal. Be that as it may, we find that the callous attitude of the appellant continued even while prosecuting this miscellaneous application filed in as much as this miscellaneous application was listed for disposal on 22.05.2003 and on request was adjourned to be heard on 27.06.2013. There were adjournments given in the case. After the last adjournment on 03.02.2014, the matter was listed on 28.08.2014 due to non-availability of the Bench during the interregnum period when the matter was listed. On 28.08.2014, an adjournment was sought which accommodated and the matter was listed for 15.09.2014; on the request of Ld.D.R. the matter got adjourned to today (i.e. 23.09.2014) for disposal. The entire history of the case indicates that the appellant was not serious and it seems that appellant was intentionally avoiding prosecution to prolong the proceedings as much as possible. We also notice that the appellant has filed this application for restoration of appeal only in April 2013 i.e. almost after 6 years of dismissal of the appeal for non-compliance. intent of the appellant seems to prolong the proceedings as much as possible, as the appellant was aware of dismissal of their appeal for non-compliance in March 2007 but to chose to keep silent without filing any application for restoration of appeal till April 2013. We find that no plausible explanation has been put forth in the application filed by the appellant for remaining absent from the proceedings all-through - appellant has not made out any case for the restoration of appeal in view of the foregoing - Restoration denied.
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