https://www.taxtmi.com/caselaws?id=201772 An appeal dismissed for failure to comply with the pre-deposit requirement under Section 35F of the Central Excise Act could not be restored after more than ten years, because the delay was inordinate, unexplained and showed complete lack of diligence. The court treated the long gap as evidence that the applicant had not bona fide prosecuted the matter, and held that the earlier decision relied on was inapplicable since it did not involve a similar delay in seeking restoration. The refusal to restore the appeal was therefore upheld and the challenge failed. en-us Fri, 10 Jul 2009 00:00:00 +0530 Tue, 11 Jan 2011 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201772 An appeal dismissed for failure to comply with the pre-deposit requirement under Section 35F of the Central Excise Act could not be restored after more than ten years, because the delay was inordinate, unexplained and showed complete lack of diligence. The court treated the long gap as evidence that the applicant had not bona fide prosecuted the matter, and held that the earlier decision relied on was inapplicable since it did not involve a similar delay in seeking restoration. The refusal to restore the appeal was therefore upheld and the challenge failed. Case-Laws Central Excise Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201772