Delay condonation for restoration requires bona fide diligence; prolonged inaction and negligence defeated revival of dismissed excise appeals.

An inordinate delay in seeking restoration of dismissed excise appeals cannot be condoned unless the applicant shows sufficient cause through bona fide and diligent conduct. Prolonged inaction, negligence, and absence of a credible explanation defeat any request for revival, and alleged financial hardship, earlier pre-deposit compliance, or pendency of rehabilitation proceedings do not by themselves justify restoration after a long lapse. The liberal approach to condonation applies only where negligence and want of bona fides are absent. On these facts, the restoration request was rightly refused and the challenge failed.

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Issues: Whether a delay of about 22 years in filing the restoration application could be condoned and the dismissed excise appeals restored on the basis of alleged financial hardship, pre-deposit compliance, and pendency under rehabilitation proceedings.

Analysis: The Tribunal had dismissed the restoration request on the ground that the delay was extraordinary and unsupported by any acceptable explanation. The Court held that the record showed prolonged inaction, negligence, and absence of bona fides. The appellant had not acted with due diligence after dismissal of the appeals, and neither payment of amounts over the years nor reference to rehabilitation proceedings constituted sufficient cause for reviving appeals after such a long lapse. The liberal approach to delay condonation applies only where negligence, inaction, and want of bona fides are absent; on the facts, that standard was not met.

Conclusion: The delay was not condonable and restoration of the appeals was rightly refused. The challenge to the Tribunal's order failed.

Ratio Decidendi: A restoration application filed after an inordinate delay cannot be entertained unless the applicant shows sufficient cause supported by bona fide and diligent conduct; prolonged inaction and negligence defeat condonation and restoration.

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