TMI Blog2014 (9) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal while passing the impugned orders rejecting the restoration applications. - Appeal before the tribunal restored - decided in favor of assessee. - Special Civil Application No.7817 of 2014, Special Civil Application No.7818 of 2014, Special Civil Application No.7819 of 2014 - - - Dated:- 25-6-2014 - M. R. Shah K. J. Thaker,JJ. For the Appellant : Mr. Prabhakar Upadyay ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. RULE. On advance copy being served Shri R.J. Oza, learned Counsel waives service of notice of Rule on behalf of the respondent in Special Civil Application No.7817/2014 and Shri Hriday Buch, learned advocate, who is a Panel Advocate, waives service of notice of Rule on behalf of the respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the respondent in Special Civil Application Nos.7818/2014 and 7819/2014. At the outset it is required to be noted that the hearing of the applications for condonation of delay in preferring the Appeals were adjourned to 30.10.2013 vide order dated 10.10.2013. It is true that the petitioner original appellant was informed about the said date of hearing. However, by application dated 24.10.2013, the petitioner original appellant requested to adjourn the hearing. However, the said applications for adjournment was taken up for hearing of the learned Tribunal on 30.10.2013 itself and on 30.10.2013 the learned Tribunal rejected the application for adjournment and simultaneously dismissed the applications for condonation of delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the concerned appellant. That is not the case here. 5. In view of the above and for the reasons stated above, all these Special Civil Applications succeed. Impugned Order No.A/1154911551/2013 dated 30.10.2013 in Appeal No.C/1010010102/2013 and Order No.M/1211412116/2014 dated 07.04.2014 in Restoration Application No.C/ROA/1388313885/2013 in Appeal No.C/1010010102/2013 passed by the Customs, Excise Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad is hereby quashed and set aside and the respective applications for condonation of delay and the respective Appeals along with the respective applications for stay etc. in the respective Appeals are ordered to be restored to file on condition that the petitioner shall deposit a su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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