https://www.taxtmi.com/caselaws?id=329532 Where the required pre-deposit has been made, the appellate forum should ordinarily restore the appeal and decide it on merits rather than dismiss it for want of prosecution or non-appearance. The Madhya Pradesh HC reiterated that technical default should not defeat substantive adjudication when no prejudice is shown to the other side. On the facts stated, the Tribunal ought not to have refused restoration merely because the assessee was absent on a particular date after complying with the pre-deposit direction; the appeal was required to be restored and heard on merits. en-us Mon, 30 Nov 2015 00:00:00 +0530 Wed, 28 Sep 2016 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329532 Where the required pre-deposit has been made, the appellate forum should ordinarily restore the appeal and decide it on merits rather than dismiss it for want of prosecution or non-appearance. The Madhya Pradesh HC reiterated that technical default should not defeat substantive adjudication when no prejudice is shown to the other side. On the facts stated, the Tribunal ought not to have refused restoration merely because the assessee was absent on a particular date after complying with the pre-deposit direction; the appeal was required to be restored and heard on merits. Case-Laws Service Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329532