https://www.taxtmi.com/caselaws?id=242742 The appeal was initially dismissed for non-compliance with Section 35F of the Central Excise Act due to inadequate pre-deposit. Despite financial hardships, the appellant failed to meet the required deposit within the stipulated period. However, after depositing the balance amount late and providing a satisfactory explanation for the delay, the Tribunal allowed restoration of the appeal. The Tribunal reinstated the stay of recovery, considering the appellant's financial situation, emphasizing compliance with statutory provisions, and the discretion of the Tribunal in restoring appeals based on valid reasons for delays. en-us Tue, 05 Mar 2013 00:00:00 +0530 Mon, 20 Jan 2014 06:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242742 The appeal was initially dismissed for non-compliance with Section 35F of the Central Excise Act due to inadequate pre-deposit. Despite financial hardships, the appellant failed to meet the required deposit within the stipulated period. However, after depositing the balance amount late and providing a satisfactory explanation for the delay, the Tribunal allowed restoration of the appeal. The Tribunal reinstated the stay of recovery, considering the appellant's financial situation, emphasizing compliance with statutory provisions, and the discretion of the Tribunal in restoring appeals based on valid reasons for delays. Case-Laws Central Excise Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242742