https://www.taxtmi.com/caselaws?id=379940 Condonation of delay in seeking restoration requires a satisfactory explanation showing sufficient cause; unexplained inaction, failure to cure office objections, and repeated delayed motions defeated condonation. On the facts, the Department's prolonged negligence in prosecuting the appeal, coupled with an unjustified attempt to blame counsel despite correspondence showing that only expenses were sought, meant restoration was not warranted. The delay was refused to be condoned and the appeal was not restored, leaving the dismissal for non-prosecution undisturbed. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 03 Sep 2019 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379940 Condonation of delay in seeking restoration requires a satisfactory explanation showing sufficient cause; unexplained inaction, failure to cure office objections, and repeated delayed motions defeated condonation. On the facts, the Department's prolonged negligence in prosecuting the appeal, coupled with an unjustified attempt to blame counsel despite correspondence showing that only expenses were sought, meant restoration was not warranted. The delay was refused to be condoned and the appeal was not restored, leaving the dismissal for non-prosecution undisturbed. Case-Laws Service Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379940