https://www.taxtmi.com/caselaws?id=264094 Substantial compliance with a conditional pre-deposit order, shown by a timely CENVAT debit entry and later cash deposit, was treated as sufficient to support restoration of the dismissed appeal, because bona fide effort to satisfy the condition outweighed the irregular manner of payment. The cause title was also permitted to be amended where the appellant had already amalgamated under a valid company court order, since the proceedings had to reflect the legal status of the successor entity and avoid prejudice in further adjudication. The Tribunal's orders were set aside and the matter was remitted for decision on merits. en-us Fri, 07 Aug 2015 00:00:00 +0530 Fri, 09 Oct 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264094 Substantial compliance with a conditional pre-deposit order, shown by a timely CENVAT debit entry and later cash deposit, was treated as sufficient to support restoration of the dismissed appeal, because bona fide effort to satisfy the condition outweighed the irregular manner of payment. The cause title was also permitted to be amended where the appellant had already amalgamated under a valid company court order, since the proceedings had to reflect the legal status of the successor entity and avoid prejudice in further adjudication. The Tribunal's orders were set aside and the matter was remitted for decision on merits. Case-Laws Customs Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264094