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2013 (7) TMI 436 - AT - Central ExciseRestoration of appeal – Time limit - Application filed after almost 16 years from the order of dismissal – Held that:- Relying upon the decision of the Hon'ble Bombay High Court in Kirtikumar Jawaharlal Shah vs. Union of India reported in [2012 (10) TMI 228 - BOMBAY HIGH COURT ] - Application for restoration is to be made within three months from the dismissal of the appeal - Application for restoration of the appeal is dismissed. Decided against the Assessee.
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