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2019 (8) TMI 681

..... peals i.e. 475 and 543 of 2004 of having being remanded to the AT. There is no such order with regard to the other two appeals i.e. 473 and 488 of 2003 and hence it was legally required for the appellants to have filed, if they so desired, a proper restoration of appeal applications with valid grounds and reasons. As discussed above, they have failed to do so either in their applications or during .....

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..... 3, FPA-FE-475/DLI/2004, FPA-FE-543/DLI/2004 - 6-8-2019 - Smt. Ananya Ray Member For the Appellants : Ms. Priyanka Solanki, Advocate, Shri Atanu Mukherjee, Advocate For the Respondent : Shri Kaushlesh Pandey, Legal Consultant JUDGMENT FPA-FE-488 & 473/DLI/2003 & FPA-FE-475 & 543/DLI/2004 1. Four appeals were filed as above against the adjudication order No. SDE/SKP/III/124/2003 dated 10 .....

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..... was passed with regard to the other two appeals i.e. 488 of 2003 and 473 of 2003. Hence, it is apparent that the AT s order dated 28.07.2008 had become final in respect of these two appeals. The appellant in these two appeals filed two restoration of appeals (ROA) applications respectively on 05th January, 2015 and 23rd February, 2016. From time to time, the Tribunal has been listing these ROAs fo .....

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..... nal s order dated 28.07.2008 is a very detailed and a speaking order which had dismissed their appeal. Having filed a ROA application without providing any reason or grounds to restore the appeals and insisting during the hearing that there was no need for ROA after having filed the same, is taking things for granted and also shows the attitude of the appellant towards legal procedures and require .....

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..... nts to have filed, if they so desired, a proper restoration of appeal applications with valid grounds and reasons. As discussed above, they have failed to do so either in their applications or during the hearing. 5. In the light of above, the restoration of appeals applications in appeal No. 473 & 488 of 2003 is dismissed as rejected as is without any grounds and substance. 6. With regard to t .....

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