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<h1>Appeal allowed; prior dismissals set aside and restoration granted, appeals reinstated for fresh adjudication in accordance with law</h1> The HC allowed the appeal, holding the Tribunal erred in refusing restoration of the appeals; it found the appellants' explanation acceptable. The HC set ... Restoration of appeals - acceptable explanation for non-prosecution/delay - interest of justice - tribunal's duty to consider restoration applications and record reasonsRestoration of appeals - acceptable explanation for non-prosecution/delay - interest of justice - Applications for restoration of the appeals had been wrongly dismissed by the Tribunal and the appeals should be restored. - HELD THAT: - The Tribunal dismissed the appellants' applications for restoration on the ground that no case was made out for restoration. The High Court found that the appellants furnished an acceptable explanation for the failure leading to non-prosecution of the appeals. Exercising its supervisory jurisdiction in the interest of justice, the Court set aside the impugned orders and directed that the appeals be restored to the file for disposal on merits in accordance with law. The Court thereby held that the Tribunal's conclusion was erroneous and that restoration was warranted so that the appeals could be adjudicated on their substantive merits. [Paras 2, 3]Impugned orders dismissing applications for restoration set aside; appeals restored to the file with direction to the Tribunal to dispose of them in accordance with law.Final Conclusion: Impugned Tribunal orders dismissing restoration applications quashed; appeals restored and remitted to the Tribunal for disposal on merits in accordance with law. By consent the Rule was made returnable forthwith. The appellants challenged the Tribunal's Order dated 29-5-2008 dismissing their applications for restoration of appeals on the ground that 'no case is made out for restoration.' The High Court found that the Tribunal erred in recording that conclusion, holding that the appellants had furnished an 'acceptable explanation.' In the interest of justice the impugned orders were set aside, the appeals were restored to the file, and the Tribunal was directed to dispose of them 'in accordance with law.' Appeals were disposed of.