https://www.taxtmi.com/caselaws?id=44032 An appellate tribunal may recall an order dismissing an appeal for non-deposit of penalty where no issue was decided on merits and no express prohibition exists; such restoration is not review of a final adjudication. The High Court held that a composite appeal challenging both penalty and confiscation could not be rejected as a whole merely for non-deposit of the penalty amount, especially when redemption fine was separately imposed. In light of subsequent deposit, partial payment, and security for the balance, the dismissal and refusal to restore were quashed and the appeal was directed to be restored for decision on merits. en-us Fri, 04 Mar 1988 00:00:00 +0530 Tue, 22 Jun 2010 16:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44032 An appellate tribunal may recall an order dismissing an appeal for non-deposit of penalty where no issue was decided on merits and no express prohibition exists; such restoration is not review of a final adjudication. The High Court held that a composite appeal challenging both penalty and confiscation could not be rejected as a whole merely for non-deposit of the penalty amount, especially when redemption fine was separately imposed. In light of subsequent deposit, partial payment, and security for the balance, the dismissal and refusal to restore were quashed and the appeal was directed to be restored for decision on merits. Case-Laws Customs Fri, 04 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44032