https://www.taxtmi.com/caselaws?id=255427 The High Court allowed the appeal, set aside the Tribunal's order, and directed the restoration and hearing of the appeal on its merits. The Court considered the appellant's financial constraints during the period under Court Receiver, the efforts made to revive operations, and the lack of enforcement actions by the Department. Despite the significant 16-year delay in making the pre-deposit, the Court found the reasons for seeking restoration valid, emphasizing the Company's history and revival efforts. The Court noted a similar appeal had been allowed previously without challenge, leading to the restoration of the appeal in this case. en-us Thu, 17 Jul 2014 00:00:00 +0530 Fri, 16 Jan 2015 10:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255427 The High Court allowed the appeal, set aside the Tribunal's order, and directed the restoration and hearing of the appeal on its merits. The Court considered the appellant's financial constraints during the period under Court Receiver, the efforts made to revive operations, and the lack of enforcement actions by the Department. Despite the significant 16-year delay in making the pre-deposit, the Court found the reasons for seeking restoration valid, emphasizing the Company's history and revival efforts. The Court noted a similar appeal had been allowed previously without challenge, leading to the restoration of the appeal in this case. Case-Laws Central Excise Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255427