Pre-deposit compliance under Central Excise law barred restoration of appeals after missed deposit deadlines.

Failure to comply with the pre-deposit condition under Section 35F of the Central Excise Act, 1944 led to dismissal of the appeals. The Tribunal noted that the stay order fixed a deadline for deposit of specified amounts, the deposits were not made within time, and no extension order from the High Court or Supreme Court was produced. On that basis, it found no ground to restore the dismissed appeals and rejected the restoration applications.

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Issues: Whether the appeals, dismissed for failure to comply with the pre-deposit condition, were liable to be restored on subsequent deposit of the amount.

Analysis: The Tribunal noted that the stay order required deposit of specified amounts by a fixed date, that the amounts were not deposited within that time, and that the appeals were consequently dismissed for non-compliance with Section 35F of the Central Excise Act, 1944. It also found that no order extending time had been produced from the High Court or the Supreme Court.

Conclusion: The Tribunal held that there was no basis to restore the appeals and rejected the restoration applications.

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