https://www.taxtmi.com/caselaws?id=112231 The Tribunal dismissed the application for restoration of appeal due to non-compliance with a Stay Order. The appellant failed to deposit the penalty amount imposed by the Central Excise authorities, resulting in appeal dismissal. Despite subsequent payment after recovery proceedings, the Tribunal held that this did not fulfill the pre-deposit obligation under Section 35F of the Central Excise Act. Previous failed restoration attempts and the nature of the recovery as government dues led to the rejection of the restoration application. The Tribunal upheld the dismissal, emphasizing the distinction between government dues recovery and the specific pre-deposit requirement for appeals. en-us Tue, 20 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 12:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112231 The Tribunal dismissed the application for restoration of appeal due to non-compliance with a Stay Order. The appellant failed to deposit the penalty amount imposed by the Central Excise authorities, resulting in appeal dismissal. Despite subsequent payment after recovery proceedings, the Tribunal held that this did not fulfill the pre-deposit obligation under Section 35F of the Central Excise Act. Previous failed restoration attempts and the nature of the recovery as government dues led to the rejection of the restoration application. The Tribunal upheld the dismissal, emphasizing the distinction between government dues recovery and the specific pre-deposit requirement for appeals. Case-Laws Central Excise Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112231