https://www.taxtmi.com/caselaws?id=73531 An appeal finally dismissed for non-compliance with a pre-deposit condition could not be restored in the absence of express procedural power, because such restoration would in substance amount to a review of the Tribunal's final order. The Tribunal held that the rejection had attained finality and that the rules invoked did not authorise revival of a disposed appeal. A dissenting view suggested restoration could be granted in appropriate cases to secure justice, but the majority rejected that approach. The restoration application was therefore held not maintainable. en-us Wed, 26 Aug 1987 00:00:00 +0530 Wed, 01 Jun 2011 16:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73531 An appeal finally dismissed for non-compliance with a pre-deposit condition could not be restored in the absence of express procedural power, because such restoration would in substance amount to a review of the Tribunal's final order. The Tribunal held that the rejection had attained finality and that the rules invoked did not authorise revival of a disposed appeal. A dissenting view suggested restoration could be granted in appropriate cases to secure justice, but the majority rejected that approach. The restoration application was therefore held not maintainable. Case-Laws Customs Wed, 26 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73531