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2016 (2) TMI 530 - GUJARAT HIGH COURT

2016 (2) TMI 530 - GUJARAT HIGH COURT - 2016 (334) E.L.T. 481 (Guj.) - Restoration of appeal - Counsel pointed out that Advocate of the petitioner has remained absent and the petitioner was not aware about dismissal of the appeal. In any case, the appeal was dismissed for not being able to fulfill the pre-deposit requirement, which the petitioner is prepared to do now. - Held that:- When the question is only of pre-deposit not having been made and the appeal having been dismissed without conside .....

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i And Mohinder Pal, JJ. For the Appellant : Mr P A Mehd , Adv For the Respondent : Mr RJ Oza , Adv ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. Petitioner has challenged an order dated 21.08.2014 passed by the CESTAT in which, on account of long delay, application for restoration of the appeal of the petitioner came to be dismissed. The petitioner had appealed to the Tribunal against the judgment of the Excise authorities imposing duty and penalty liabilities. The Tribunal insisted tha .....

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