https://www.taxtmi.com/caselaws?id=105663 The Tribunal dismissed the appellants' application for restoration of the appeal due to a 15-month delay in making the required pre-deposit, despite claims of financial hardship. The Tribunal found the delay inexcusable as no concrete evidence was provided to support the appellants' assertion of financial constraints caused by the closure of their factory. Citing legal precedents, the Tribunal differentiated this case from others where delays were condoned, emphasizing the substantial nature of the delay here. Consequently, the application for restoration was rejected based on the unjustifiable delay. en-us Tue, 02 Jul 2002 00:00:00 +0530 Tue, 06 Mar 2012 18:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105663 The Tribunal dismissed the appellants' application for restoration of the appeal due to a 15-month delay in making the required pre-deposit, despite claims of financial hardship. The Tribunal found the delay inexcusable as no concrete evidence was provided to support the appellants' assertion of financial constraints caused by the closure of their factory. Citing legal precedents, the Tribunal differentiated this case from others where delays were condoned, emphasizing the substantial nature of the delay here. Consequently, the application for restoration was rejected based on the unjustifiable delay. Case-Laws Central Excise Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105663