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2013 (12) TMI 1514 - AT - Central ExciseRestoration of appeal - sale or auction of property - pre-deposit - compliance - this is the second set of applications filed by the applicant for restoration of appeals. In the first set of applications, the very same plea was taken before the Bench and, after considering the very same arguments, which are made today, the Bench was pleased to dismiss the said applications due to loss of considerable time in moving of applications for restoration of appeals, even if the Revenue authorities have attached the property and held that it would not satisfy the condition of stay order passed by the Bench. Held that: - In the current set of applications which are moved and prosecuted, we find there is no change in situation which warrants our further consideration. Added to that, it is also informed by the learned departmental representative that Revenue authorities have already appointed an auctioneer for auctioning the said property - no merit found for restoration of appeal - application dismissed - decided against assessee.
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