Restoration after pre-deposit default requires a credible explanation for delay and non-compliance; tribunal's refusal was sustained.

Restoration after dismissal for failure to comply with a pre-deposit direction requires a satisfactory explanation for both the default and the delay in seeking revival. The HC noted that the appellant did not properly place the alleged BIFR recommendation before the tribunal, did not show adequate effort to attend the proceedings, and offered no convincing reason for filing the restoration application after more than six years. On those facts, the tribunal's refusal to set aside the dismissal was sustained, and the appeal remained dismissed.

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Issues: Whether the dismissal of the restoration application and the consequent dismissal of the appeal were justified in view of the appellant's non-compliance with the pre-deposit order and the long delay in seeking restoration.

Analysis: The appeal arose from dismissal of the appellant's challenge to duty and penalty demands for failure to comply with the tribunal's pre-deposit direction. The Court noted that the appellant had not effectively placed the alleged BIFR recommendation for winding up before the tribunal when the stay matter was heard, had not shown sufficient effort to attend the proceedings, and had failed to explain why the restoration application was filed only after more than six years. On these facts, the Court accepted the tribunal's view that the appellant had not shown any justification for setting aside the dismissal or for restoration of the appeal.

Conclusion: The dismissal of the restoration application was upheld and the appeal failed.

Final Conclusion: The appellant was not entitled to restoration or interference with the tribunal's order, and the revenue's demand remained undisturbed.

Ratio Decidendi: A party seeking restoration after dismissal for non-compliance must satisfactorily explain the default and the delay; absent such justification, the tribunal's refusal to restore the appeal will be sustained.

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