Pre-deposit non-compliance bars restoration where the penalty remains unpaid at the hearing stage.

An appeal dismissed for failure to comply with the pre-deposit requirement was considered for restoration, but the appellants had still not paid the penalty amount by the date of hearing. The Tribunal treated continued non-payment as decisive and refused to restore the appeal. The restoration application was therefore dismissed, reinforcing that compliance with the pre-deposit condition remained outstanding before any revival of the appeal could be granted.

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Issues: Whether an appeal dismissed for non-deposit of the penalty amount under the pre-deposit requirement could be restored when the appellants had still not paid the amount.

Analysis: The Tribunal noted that the penalty amount of Rs. 250/- each had not been paid even by the date of hearing. The restoration plea was therefore examined in the light of the earlier dismissal for non-compliance with the pre-deposit requirement.

Conclusion: The request for restoration of the appeal was rejected and the application was dismissed.

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