https://www.taxtmi.com/caselaws?id=446489 The Tribunal could not restore appeals dismissed for failure to comply with mandatory pre-deposit directions. The appeals had already been rejected after non-compliance with orders of the Tribunal, the High Court, and the Supreme Court, and the later restoration requests were filed belatedly without sufficient cause for condonation of delay. Once the conditional deposit requirement was not met, the Tribunal had no jurisdiction to revive the dismissed appeals and became functus officio in relation to them. The restoration and condonation orders were therefore unsustainable, and the issue was decided in favour of the Revenue. en-us Fri, 01 Dec 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446489 The Tribunal could not restore appeals dismissed for failure to comply with mandatory pre-deposit directions. The appeals had already been rejected after non-compliance with orders of the Tribunal, the High Court, and the Supreme Court, and the later restoration requests were filed belatedly without sufficient cause for condonation of delay. Once the conditional deposit requirement was not met, the Tribunal had no jurisdiction to revive the dismissed appeals and became functus officio in relation to them. The restoration and condonation orders were therefore unsustainable, and the issue was decided in favour of the Revenue. Case-Laws Central Excise Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446489