https://www.taxtmi.com/caselaws?id=2958 A dismissal of an appeal for non-compliance with a pre-deposit direction, without any adjudication on merits, may be recalled and the appeal restored because such dismissal is not a final determination of the substantive dispute. The Tribunal also recognised that a stay order requiring further pre-deposit may be modified where subsequent events show a material change in circumstances and serious financial hardship, provided the request falls within its permissible jurisdiction. On that basis, the restoration application was allowed, the appeal was restored, and the pre-deposit condition was waived, subject to costs, with the matter directed to proceed on merits. en-us Wed, 31 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2958 A dismissal of an appeal for non-compliance with a pre-deposit direction, without any adjudication on merits, may be recalled and the appeal restored because such dismissal is not a final determination of the substantive dispute. The Tribunal also recognised that a stay order requiring further pre-deposit may be modified where subsequent events show a material change in circumstances and serious financial hardship, provided the request falls within its permissible jurisdiction. On that basis, the restoration application was allowed, the appeal was restored, and the pre-deposit condition was waived, subject to costs, with the matter directed to proceed on merits. Case-Laws Customs Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2958