https://www.taxtmi.com/caselaws?id=3726 Where an appeal had been dismissed for non-compliance with a pre-deposit direction, later full compliance with the statutory deposit requirement warranted consideration of the restoration application on merits rather than mechanical rejection. The High Court noted the hardship shown and applied the principle that, once the deposit condition is satisfied, the revival request should ordinarily receive substantive examination. The restoration application was therefore directed to be disposed of on merits. en-us Thu, 09 Nov 2006 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3726 Where an appeal had been dismissed for non-compliance with a pre-deposit direction, later full compliance with the statutory deposit requirement warranted consideration of the restoration application on merits rather than mechanical rejection. The High Court noted the hardship shown and applied the principle that, once the deposit condition is satisfied, the revival request should ordinarily receive substantive examination. The restoration application was therefore directed to be disposed of on merits. Case-Laws Central Excise Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3726