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TMI Blog2015 (10) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... oottil, SCs, K. Anand, Senior Advocate and Smt. Latha Krishnan, Advocate, for the Respondent. JUDGMENT Ext. P24 is an order passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT). This order is a common order passed in an application to restore appeal Nos. 607 to 613 of 2007. 2. The petitioners filed appeal Nos. 607 to 613 of 2007 before the Tribunal challenging orders passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so delay about three years in filing application to restore the appeals. 3. Learned standing counsel seriously opposed and submitted that petitioners have an appellate remedy. I do not find any reason to relegate petitioner to appellate remedy when matters are not decided on merits especially when it is happened to be dismissed on account of default and also on account of reporting no instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, interest of justice demands matter should be heard on merits. 5. In view of the discussion as above, Exts.P19, 20 and 24 are set aside, there shall be a direction to the Tribunal to restore the appeal Nos. 607 to 613 of 2007 on file, and also stay application. The petitioners shall appear before the Tribunal on 12-8-2014. After restoring the appeals the Tribunal shall dispose of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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