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2011 (8) TMI 985 - CESTAT AHMEDABADRestoration of application - Pre deposit order not complied - Bar of limitation - whether the appeal can be restored when pre-deposit of amount required to be deposited as per Stay Order has not been deposited by filing application for restoration and further whether such restoration application can be filed without any time-limit - Held that:- appellant was required to deposit amount and report compliance in 5-10-2007 and appeal was dismissed for non-compliance on 5-11-2007. Restoration application was filed on 25-5-2008. Therefore, it can be seen that restoration application in that case had been filed after about 8 months. In this case, restoration application is being filed after 5 years. When there is a decision of the Tribunal refusing to allow restoration application filed after 8 months in the case of Kiritkumar J. Shah v. CCE, Nagpur [2009 (5) TMI 86 - CESTAT, MUMBAI], such a decision is bound to be followed unless distinguishable - Decided against assessee.
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