https://www.taxtmi.com/caselaws?id=95434 Departmental seizure of goods to recover dues does not, by itself, create a right to restore an appeal dismissed for non-compliance with the deposit requirement under Section 35F. A later judicial settlement of the classification issue also does not automatically justify restoration of a long-dismissed appeal, because that would weaken the finality of dismissal and the effect of statutory deposit conditions. The Tribunal may restore appeals, but the power is discretionary and not exercised as a matter of right. Cited High Court rulings were found fact-specific or limited to recognising restorative jurisdiction, and did not compel restoration on the facts presented. en-us Tue, 23 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95434 Departmental seizure of goods to recover dues does not, by itself, create a right to restore an appeal dismissed for non-compliance with the deposit requirement under Section 35F. A later judicial settlement of the classification issue also does not automatically justify restoration of a long-dismissed appeal, because that would weaken the finality of dismissal and the effect of statutory deposit conditions. The Tribunal may restore appeals, but the power is discretionary and not exercised as a matter of right. Cited High Court rulings were found fact-specific or limited to recognising restorative jurisdiction, and did not compel restoration on the facts presented. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95434