https://www.taxtmi.com/caselaws?id=190577 An appeal dismissed for non-compliance with a pre-deposit direction under Section 35F of the Central Excise Act was restored after the Tribunal found that the earlier dismissal rested on a factual mistake regarding counsel's appearance and that the delay had been explained. The Tribunal accepted that such a dismissal is not a final adjudication on merits and that restoration may be granted where justice requires recall of the prior order. As the appellants had pursued restoration after the Revenue adjusted the dues, the recall applications were allowed and the appeals were restored to their original numbers, leaving the merits open for hearing. en-us Tue, 08 Mar 2016 00:00:00 +0530 Sun, 19 Feb 2017 23:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190577 An appeal dismissed for non-compliance with a pre-deposit direction under Section 35F of the Central Excise Act was restored after the Tribunal found that the earlier dismissal rested on a factual mistake regarding counsel's appearance and that the delay had been explained. The Tribunal accepted that such a dismissal is not a final adjudication on merits and that restoration may be granted where justice requires recall of the prior order. As the appellants had pursued restoration after the Revenue adjusted the dues, the recall applications were allowed and the appeals were restored to their original numbers, leaving the merits open for hearing. Case-Laws Central Excise Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190577