Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 542 - AT - Central ExciseRestoration of appeal - Appeal dismissed by Tribunal for want of clearance from Committee on Disputes (COD) - Held that:- the issue before Hon'ble Gujarat High Court in the case of Commissioner Of Central Excise And Customs Versus Krishak Bharti Cooperative Ltd [2016 (6) TMI 358 - GUJARAT HIGH COURT] was to consider application for restoration of appeal dismissed earlier for want of clearance from COD. The said application was opposed by the respondent on the ground of delay. While considering the fact of the case as a whole, the Hon'ble High Court observed that the delay in filing the Restoration application cannot be the ground for rejection as while dismissing their appeals, liberty was extended to the Revenue for its restoration after clearance from COD. Since COD is no more relevant after delivery of the judgment of Hon'ble Supreme Court in the case of Electronics Corporation of India Vs UoI [2011 (2) TMI 3 - Supreme Court], the appeal has been restored by the Hon'ble High Court. - Restoration of appeal allowed
|