https://www.taxtmi.com/caselaws?id=375614 Failure to comply with a pre-deposit direction did not extinguish the substantive right of appeal, because pre-deposit is a procedural condition. Where the governing Act or rules do not expressly bar restoration, the Tribunal may recall a dismissal for default if justice so requires. Rule 20 of the CESTAT (Procedure) Rules, 1982 recognises restoration in default matters, and Rule 41 empowers the Tribunal to prevent abuse of process and secure the ends of justice. Once compliance is later shown, the Tribunal cannot reject restoration merely by treating itself as functus officio; the dismissal was liable to be set aside. en-us Tue, 05 Feb 2019 00:00:00 +0530 Sat, 22 Jun 2019 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375614 Failure to comply with a pre-deposit direction did not extinguish the substantive right of appeal, because pre-deposit is a procedural condition. Where the governing Act or rules do not expressly bar restoration, the Tribunal may recall a dismissal for default if justice so requires. Rule 20 of the CESTAT (Procedure) Rules, 1982 recognises restoration in default matters, and Rule 41 empowers the Tribunal to prevent abuse of process and secure the ends of justice. Once compliance is later shown, the Tribunal cannot reject restoration merely by treating itself as functus officio; the dismissal was liable to be set aside. Case-Laws Central Excise Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375614