Tribunal restores appeal, emphasizing statutory right to appeal, setting for decision on merits.

The Tribunal allowed the restoration application and recalled the order dismissing the appeal for non-compliance, restoring the appeal for decision on merits. The Tribunal considered the circumstances and legal precedents, emphasizing the statutory right to appeal and the condition of pre-deposit not being a bar to restoration if compliance is eventually met. The decision was based on principles established in previous judgments, allowing for the restoration of the appeal and setting it for a decision on merits.

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Issues:
1. Non-compliance with pre-deposit order under Section 35 F of the Act.
2. Restoration of appeal after dismissal for non-compliance.

Analysis:
1. The Tribunal had directed the appellant to deposit Rs. 5 lakhs within 8 weeks for compliance with Section 35 F. The appellant failed to comply, leading to the dismissal of the appeal. The appellant later deposited the balance amount in multiple installments from 2011 to 2014. The appellant filed a restoration application, citing financial hardships for the delay in compliance. The appellant's counsel argued for restoration based on precedents where non-compliance did not bar restoration of appeal. The Departmental Representative opposed the restoration, citing the long delay. The Tribunal noted the deposit of the balance amount and referred to judgments by the Gujarat High Court and other courts where restoration was allowed in similar cases. Consequently, the Tribunal allowed the restoration application and recalled the order dismissing the appeal for non-compliance, restoring the appeal for decision on merits.

2. The Tribunal considered the circumstances leading to the non-compliance with the pre-deposit order and the subsequent deposit of the balance amount over several years. Relying on legal precedents, the Tribunal found the appellant's case suitable for restoration despite the delay in compliance. The Tribunal emphasized the statutory right to appeal and the condition of pre-deposit as not being a bar to restoration if compliance is eventually met. The Tribunal's decision was based on the principles established in previous judgments, allowing for the restoration of the appeal and setting it for a decision on merits.

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