https://www.taxtmi.com/caselaws?id=349128 Restoration after dismissal for failure to comply with a pre-deposit direction requires a satisfactory explanation for both the default and the delay in seeking revival. The HC noted that the appellant did not properly place the alleged BIFR recommendation before the tribunal, did not show adequate effort to attend the proceedings, and offered no convincing reason for filing the restoration application after more than six years. On those facts, the tribunal's refusal to set aside the dismissal was sustained, and the appeal remained dismissed. en-us Thu, 05 Oct 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349128 Restoration after dismissal for failure to comply with a pre-deposit direction requires a satisfactory explanation for both the default and the delay in seeking revival. The HC noted that the appellant did not properly place the alleged BIFR recommendation before the tribunal, did not show adequate effort to attend the proceedings, and offered no convincing reason for filing the restoration application after more than six years. On those facts, the tribunal's refusal to set aside the dismissal was sustained, and the appeal remained dismissed. Case-Laws Central Excise Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349128