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2017 (8) TMI 706 - CESTAT CHENNAIRestoration of appeal - delay in filing appeal - Held that: - It is apparent from the conduct of the applicant as explained by the AR that the applicant has no interest in prosecuting the matter. Further, the demand involved in this appeal is more than ₹ 3, Crores. It is presumed that the application is filed to buy time and to protract the proceedings by being absent repeatedly. It shows that there is no seriousness of litigation and total abuse of process of law - delay not condoned - appeal cannot be restored.
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