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TMI Blog2009 (7) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.S. Jhaveri, J. (Oral)]. - By way of this petition, the petitioner has prayed to quash and set aside the order dated 16-4-2009 passed by the Customs, Excise & Service Tax Appellant Tribunal, West Zonal Bench, Ahmedabad [for short, 'the Appellate Tribunal'] in Application No. E/ROA/1164 of 2008 in Appeal No. E/931 of 1997 [2009 (241) E.L.T. 569 (Tribunal], whereby, the said ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein, passed the order dated 14-2-1997, whereby, an amount of Rs. 44,53,487.65 was ordered to be recovered from the petitioner-Company towards central excise duty and a penalty of Rs. 2,00,000/- was also imposed on the petitioner-Company under Rule 173Q of the Central Excise Rules, 1944. 2.2 Against the said order, the petitioner-Company preferred an appeal before the Customs, Excise and G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1997 for restoration of the main appeal before the Appellate Tribunal. The Appellate Tribunal, after hearing both the sides, dismissed the application vide order dated 16-4-2009. Being aggrieved by the same, the petitioner-Company has preferred the present petition. 3. Heard learned counsel for the respective parties and perused the documents on record. The order of CEGAT, Mumbai dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oration application as is the case in this matter. Therefore, the said decision will not apply to the present case. 4. Looking to the overall facts of the case, we are of the considered opinion that the Appellate Tribunal was completely justified in dismissing the application of the petitioner for restoration of the appeal. We are in complete agreement with the reasonings given by the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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