https://www.taxtmi.com/caselaws?id=218852 Belated compliance with a pre-deposit direction did not justify restoration of appeals dismissed for non-compliance, because the deposit was made long after the stipulated time. A subsequent direction issued by the Board for Industrial and Financial Reconstruction in proceedings under the Sick Industrial Companies Act could not operate as an appellate mandate over the Tribunal, as the Board was not an appellate authority and lacked jurisdiction to require recall of the dismissal order. The appellants' prolonged inaction, coupled with no challenge to the earlier dismissal order and no higher forum direction, independently weighed against restoration. The restoration applications were rejected. en-us Tue, 07 Feb 2012 00:00:00 +0530 Fri, 18 Jan 2013 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218852 Belated compliance with a pre-deposit direction did not justify restoration of appeals dismissed for non-compliance, because the deposit was made long after the stipulated time. A subsequent direction issued by the Board for Industrial and Financial Reconstruction in proceedings under the Sick Industrial Companies Act could not operate as an appellate mandate over the Tribunal, as the Board was not an appellate authority and lacked jurisdiction to require recall of the dismissal order. The appellants' prolonged inaction, coupled with no challenge to the earlier dismissal order and no higher forum direction, independently weighed against restoration. The restoration applications were rejected. Case-Laws Central Excise Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218852