TMI Blog2019 (3) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... l, while submitting that the applicant had changed their address, does not contest that they had failed to inform so to the Registry and that the appellant had opted to be without legal representation for a quite a while - In the various decisions cited, the substantive issue, as pointed out by Learned Authorised Representative, was the dismissal of appeals without going into the merit of the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. S/10-05/07 CC Adj. M-II/ SG / Misc-121/2004 CIU JNCH dated 14th December 2007 of Commissioner of Central Excise Customs (Adjudication), Mumbai II which had been disposed off along with that of seven others, vide order no. A/90025-90023/17/CB dated 28th September 2017. 2. Though the application, as well as the oral submissions of the Learned Counsel for applicant, have delved at length on var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned as they are with adequacy of coverage of the order and the logic of the findings, cited by Learned Counsel, are not germane to an application for restoration of appeal as those foray into merits and correctness of the order which are rectifiable by other remedial instruments. Further reliance is placed on the decision of the Hon'ble Supreme Court in JK Synthetics Ltd v Collector of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon'ble Supreme Court in re JK Synthetics Ltd , though conceding substantial latitude to the Tribunal in restoration of appeals to further the rendering of justice, has, nevertheless, made it obligatory for the Tribunal to consider the facts and circumstances before doing so. We find here that it is the applicant who has failed to protect its interests by neither intimating change of ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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