https://www.taxtmi.com/caselaws?id=44061 A conditional statutory right of appeal should not be denied on a purely technical default once the assessee has deposited the full duty amount and seeks hearing on merits. Where the pre-deposit was made after the prescribed time but before final consideration of the writ, refusal to restore the dismissed appeal was treated as unjustified in the circumstances. The restoration request was therefore required to be reconsidered, and the appeal heard on merits after giving both sides an opportunity of hearing. en-us Mon, 03 Jul 1995 00:00:00 +0530 Tue, 22 Jun 2010 17:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44061 A conditional statutory right of appeal should not be denied on a purely technical default once the assessee has deposited the full duty amount and seeks hearing on merits. Where the pre-deposit was made after the prescribed time but before final consideration of the writ, refusal to restore the dismissed appeal was treated as unjustified in the circumstances. The restoration request was therefore required to be reconsidered, and the appeal heard on merits after giving both sides an opportunity of hearing. Case-Laws Central Excise Mon, 03 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44061