https://www.taxtmi.com/caselaws?id=448425 Restoration of appeal concerned non-payment of the mandated pre-deposit under the Central Excise regime; failure to deposit was held to deprive the tribunal of jurisdiction and render it functus officio, with that conclusion determining the availability of appellate relief. The High Court affirmed this jurisdictional consequence on the stated facts. On further challenge, the special leave petition was dismissed and the impugned High Court order left undisturbed, while liberty was granted to seek review of that order. en-us Tue, 16 Jan 2024 00:00:00 +0530 Wed, 21 Jan 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448425 Restoration of appeal concerned non-payment of the mandated pre-deposit under the Central Excise regime; failure to deposit was held to deprive the tribunal of jurisdiction and render it functus officio, with that conclusion determining the availability of appellate relief. The High Court affirmed this jurisdictional consequence on the stated facts. On further challenge, the special leave petition was dismissed and the impugned High Court order left undisturbed, while liberty was granted to seek review of that order. Case-Laws Central Excise Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448425