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TMI Blog2000 (11) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents. [Order per : V.K. Agrawal, Member (T)]. - This is an application for restoration of appeal filed by M/s. Unitron India Ltd. which was rejected on merit vide Tribunal's Final Order No. 276/2000-B dated 31-12-1999. 2. Shri Y.K. Kumar, learned Advocate, submitted that in the year 1994 the applicant company had changed its name from M/s. Unitron Ltd. to M/s. VXL Engineers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to restore the appeal otherwise undue and great harm would be caused to them as they have a good case on merit. He relied upon the decision of the Supreme Court in the case of J.K. Synthetics v. CCE, 1996 (86) E.L.T. 472 wherein the Supreme Court ordered restoration of the dismissed appeal. Reliance was also placed on the decision in the case of Woodfun Ltd. v. CCE, Bombay, 2000 (120) E.L.T. 49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tics the Advocate had reached the Tribunal little late as he was held up, whereas in the present matter no one appeared on behalf of the applicants, that similarly in Woodfun case the notice was handed over by the Chowkidar after sometime during which appeal was dismissed. 4. We have considered the submissions of both the sides. It has not been disputed by the learned Advocate for the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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