https://www.taxtmi.com/caselaws?id=121951 An appeal dismissed for non-compliance with pre-deposit can be restored where the appellant later deposits the duty and penalty amounts and shows sufficient cause for the default. The Tribunal treated subsequent compliance, together with an explanation of financial hardship and inability to arrange funds, as adequate grounds to entertain restoration despite a substantial delay. Applying earlier Tribunal orders that had allowed recall in similar circumstances, the dismissal order was recalled and the appeal was restored to its original number. en-us Mon, 30 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 14:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121951 An appeal dismissed for non-compliance with pre-deposit can be restored where the appellant later deposits the duty and penalty amounts and shows sufficient cause for the default. The Tribunal treated subsequent compliance, together with an explanation of financial hardship and inability to arrange funds, as adequate grounds to entertain restoration despite a substantial delay. Applying earlier Tribunal orders that had allowed recall in similar circumstances, the dismissal order was recalled and the appeal was restored to its original number. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121951