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2015 (9) TMI 463 - BOMBAY HIGH COURTRestoration of appeal - Tribunal has dismissed the appeal for non-compliance with the condition of pre-deposit. - SSI Exemption - use of brand name (Cellonex) of distinct entity - manufacturing the grinders, mixers and parts thereof - Held that:- We do not see how after the Petitioner on his own approaches the Tribunal and seeks sympathy and equity by urging that the Appeal be restored to the file and heard on merits that the Petitioner now can file another Writ Petition and seeking the same reliefs from this Court. It was open for the Petitioner to seek restoration of the Appeal before the Tribunal. Having filed the restoration application claiming that the order of pre-deposit passed in the year 2001 by the Tribunal is complied with belatedly, but not pressing the application for restoration that the Petitioner cannot approach this Court and in writ jurisdiction. The Writ Petition seeks the very relief which was the subject matter of the restoration application in the Tribunal. That having been voluntarily withdrawn we do not see how third Writ Petition is maintainable. Having found that the present Writ Petition is gross abuse of this Court’s jurisdiction, the order of pre-deposit passed in the year 2001 was complied with belatedly and the restoration application was not pressed before the Tribunal we dismiss this Writ Petition with costs quantified at ₹ 25,000/- - Decided against the assessee.
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