https://www.taxtmi.com/caselaws?id=408621 The Supreme Court addressed restoration of a CESTAT appeal after belated compliance with the pre-deposit requirement and related recovery action. It noted that the required amount had been deposited late and that recovery proceedings and attachment had followed, but exercised discretion in the interests of justice to restore the appeal for decision on merits. To protect the dispute during pendency, the petitioner was directed to give an undertaking not to alienate movable or immovable property or create third-party rights, and the respondents were asked to defreeze the bank accounts subject to their use only for business purposes. en-us Tue, 01 Jun 2021 00:00:00 +0530 Wed, 28 Jul 2021 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408621 The Supreme Court addressed restoration of a CESTAT appeal after belated compliance with the pre-deposit requirement and related recovery action. It noted that the required amount had been deposited late and that recovery proceedings and attachment had followed, but exercised discretion in the interests of justice to restore the appeal for decision on merits. To protect the dispute during pendency, the petitioner was directed to give an undertaking not to alienate movable or immovable property or create third-party rights, and the respondents were asked to defreeze the bank accounts subject to their use only for business purposes. Case-Laws Central Excise Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408621