AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.8 OF 2009 ALONG WITH CENTRAL EXCISE APPEAL NO.10 OF 2009 May & Win Enterprise Pvt. Ltd., Mumbai. ... Appellants Vs. The Commissioner of Central Excise, Belapur. ... Respondents Mr. Vipinkumar Jain with Mr. Vishal Agarwal and Mr. P.K. Shetty for the appellants. Mr. R. Ashokan with Mr. Suresh Kumar for the respondents. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 20TH MARCH, 2009. P.C.:- 1. Rule. By consent of parties, Rule made returnable forthwith and taken up for hearing and final disposal. 2. The appellants have challenged Order dated 29/5/2008 AJN 2 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Branch at Mumbai, (for short, “the Tribunal”). By the impugned orders, the applications filed by the appellants for restoration of the appeals are dismissed on the ground that no case is made out for restoration. We are of the opinion that the Tribunal has erred in recording such a conclusion. 3. In our opinion, the appellants have given an acceptable explanation. In the interest of justice, we set aside the impugned orders and restore the appeals to the file with a direction to the Tribunal to dispose of the same in accordance with law. Appeals are disposed of. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]