- (1.) Memo of appearance filed by Sri Ajay Singh, appearing for the respondents, may be kept on the record.
(2.) We have heard the learned counsel for the petitioner at great length.
(3.) An appeal was pending before CESTAT which was dismissed by a reasoned order dated 16.9.2005. The petitioner applied for setting aside that order and restoration and re-hearing of that appeal. This prayer has been refused by the impugned order dated 2.2.2006.;