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2018 (10) TMI 1808

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..... HELD THAT:- The issue stands decided by the Hon ble Delhi High Court in the case of Mediplus (India) Ltd. [ 2017 (4) TMI 137 - DELHI HIGH COURT ]. The Hon ble Delhi High Court observed that it is settled law that mistake of law or mistake in legal understanding of opinion of the Counsel does not bind party or at least to the extent of causing irreparable prejudice. The appeal in that case was sou .....

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..... st the appeal for final hearing on 15th November, 2018. - Application No. C/ROA/50766/2018 in Appeal No. C/51350/2016-DB - Misc. Order No. MO/50797/2018-CU(DB) - Dated:- 29-10-2018 - Ms. Archana Wadhwa, Member (J) and Shri Bijay Kumar, Member (T) Shri Arun Goyal, Advocate, for the Appellant. Shri Sunil Kumar, DR, for the Respondent. ORDER The present miscellaneous applicatio .....

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..... Advocate refers to the Hon ble Delhi High Court s decision in the case of Mediplus (India) Ltd. v. Commissioner of Customs, Air Cargo (Export), New Delhi - 2017 (346) E.L.T. 176 (Delhi). Our attention also stands drawn to the Tribunal decision in the case of Padiyur Sarvodaya Sangh v. Commissioner of Central Excise, Coimbatore - 2008 (227) E.L.T. 441 (Tri.-Chennai) R.G. Gupta Company v. Commi .....

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..... 169. 5. After appreciating the submissions made from both the sides we find that there is no disputed fact that the appellant s advocate himseif made a prayer to withdraw the appeal and it was in these circumstances the appeal was dismissed as withdrawn. The question which arises is as to whether the appellant can now move an application seeking restoration of the appeal and recalling of the ea .....

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..... s recalled and the appeal was restored to its original number. 6. On the other hand, we find that the Hon ble Punjab and Haryana High Court s decision in the case of Teja Singh, relied upon by the Ld. AR is not applicable to the facts of the present case inasmuch as in that case after withdrawing the writ petition, the petitioner filed a fresh writ petition on the same set of facts and circumst .....

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