JUDGMENT :

GITA GOPI , J.

1. By way of this petition preferred under Article 226 of the Constitution of India, the petitioner has prayed for the issuance of the Writ of Mandamus or any order in the nature of Mandamus, quashing and setting aside the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (for short, “the Tribunal”) in (i) Final Order No.13327/2017 (In Central Excise Appeal No.11173 of 2014-SM) dated 13.10.2017 as also the order (ii) in Order No.M/10366/2018 dated 04.05.2018 issued on 21.05.2018; on the ground that the said orders are unjust, improper and violative of the principles of natural justice. The petitioner has also challenged the above orders on the ground that the learned Tribunal was not justified in rejecting the application for restoration, without appreciating the facts of the case as also the submissions made by the petitioner while considering that recalling of the order would amount to review of its earlier order. A ground has also been raised that the learned Tribunal has not considered the principle laid down in the cases of (i) J.K. Synthetics Ltd. v. Collector, 1996 (86) ELT 472 (S.C.) (ii) Viral Lamina