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2009 (4) TMI 161 - AT - Central ExciseRestoration of appeal after 10 years - appeal before tribunal - held that - Applicant having allowed the appeal to remain buried for a period of 10 years cannot seek revival of the same after such a long gap, especially when the appellant did not bother to get the appeal revived after its dismissal by showing their bona fide and depositing the directed amount in question. To revive the appeal after a gap of more than 10 years is like putting life to a body lying dead for 11 years - Where after taking note of the provisions of Rule 20 of the CESTAT (Procedure) Rules, 1982, it was observed that though the said Rule provides for restoration of the appeal only when dismissed for non-prosecution but Tribunal can restore appeals dismissed for non-compliance, provided there exists reasonable cause. After observing so, period of four years from the dismissal of appeal was found to be unreasonable and the application of restoration was rejected.
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