https://www.taxtmi.com/caselaws?id=291626 The Tribunal condoned the delay in filing applications for restoration of appeal after finding the reasons satisfactorily explained. The appeals were dismissed due to non-compliance with Section 35F of the Central Excise Act by the main company, M/s. Pelican Tobacco Co. Ltd. However, as the applicants were not at fault for the non-compliance, the Tribunal restored the appeals to their original status and directed a hearing on the stay applications. The judgment emphasizes the significance of meeting pre-deposit requirements and the Tribunal's discretion in condoning delays with adequate justifications. en-us Mon, 27 Aug 2018 00:00:00 +0530 Fri, 20 Nov 2020 12:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291626 The Tribunal condoned the delay in filing applications for restoration of appeal after finding the reasons satisfactorily explained. The appeals were dismissed due to non-compliance with Section 35F of the Central Excise Act by the main company, M/s. Pelican Tobacco Co. Ltd. However, as the applicants were not at fault for the non-compliance, the Tribunal restored the appeals to their original status and directed a hearing on the stay applications. The judgment emphasizes the significance of meeting pre-deposit requirements and the Tribunal's discretion in condoning delays with adequate justifications. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291626