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2023 (6) TMI 1344 - CESTAT BANGALORESeeking restoration of appeal adjudication of simultaneous remedies against the same impugned order at two forums - HELD THAT:- This Tribunal dismissed their appeal observing that they were pursuing remedy in both the forums; later the High Court dismissed their appeal on the ground that alternative remedy was available. After dismissal of the appeal by High Court, the appellant should have approached this Tribunal immediately or within a reasonable period bringing the order of the High Court and seeking restoration of appeal. Since, 4 years have been passed since passing of the Tribunal’s order, there are no merit in the ROA application being marred with negligence. No plausible reason has been submitted by the Applicant justifying the cause of delay. In more or less in similar circumstances, this Tribunal in M/S. NATIONAL INFORMATION TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & CENTRAL GST, BHOPAL [2022 (6) TMI 163 - CESTAT NEW DELHI] rejecting the application for restoration on account of inordinate delay observed The appellant is already been observed to be negligent and thus he is held to not to be entitled for the discretionary relief. In the given circumstances, under no stretch of imagination there could be a justification to file an application at the sweet will of the applicant. The miscellaneous application for restoration of appeal is dismissed.
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