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Issues: Whether the appeal, earlier dismissed for non-compliance with the stay order, deserved restoration after the appellant belatedly deposited the amount directed as pre-deposit.
Analysis: The restoration request was examined against the appellant's prolonged failure to comply with the stay order requiring a small deposit compared with the penalty imposed. The Tribunal found no justifiable or convincing explanation for the default, noted the appellant's lack of diligence in prosecuting the appeal, and held that permitting restoration in such circumstances would encourage avoidance of compliance with stay conditions until after dismissal.
Conclusion: The request for restoration was rejected.