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2013 (10) TMI 251 - AT - Service TaxApplication for Restoration of Appeals - Appellant did not ask for any extension of time or modification of stay order after the stay order was passed - Appellant was sitting quiet on the order of pre-deposit - On the date of compliance also neither the order was complied nor any body represented the appellant - It had been rightly pointed out by the A.R. appearing for Revenue that more than one year had passed from the stay order and if the appellant was sincere then he should have made the entire pre-deposit in instalments himself and could have come with a stronger case for restoration of his appeals - the right course for the appellant would have been to file an appeal against the dismissal order passed by CESTAT which was correctly passed in view of the law laid down by Gujarat High Court and Bombay High Court in the case of Sattar Habib Hamdani vs. UOI [1989 (10) TMI 69 - HIGH COURT OF GUJARAT AT AHMEDABAD] and Hanila Era Textiles Ltd vs. UOI - [2010 (9) TMI 202 - BOMBAY HIGH COURT] - application for Restoration of Appeals filed by the appellant was rejected.
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