https://www.taxtmi.com/caselaws?id=44256 Where the appellate pre-deposit requirement is ultimately secured by bank drafts or other acceptable security for the disputed amount, dismissal of the appeal for non-compliance may be set aside and the matter restored for decision on merits. The text notes that the Tribunal had dismissed the appeal after the assessee failed to comply with the deposit or bank guarantee direction, but the subsequent tender of bank drafts and permitted encashment justified restoration of the appellate remedy. The operative effect is that the appeal should be heard substantively once the required security is furnished. en-us Mon, 26 Jun 1995 00:00:00 +0530 Fri, 25 Jun 2010 10:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44256 Where the appellate pre-deposit requirement is ultimately secured by bank drafts or other acceptable security for the disputed amount, dismissal of the appeal for non-compliance may be set aside and the matter restored for decision on merits. The text notes that the Tribunal had dismissed the appeal after the assessee failed to comply with the deposit or bank guarantee direction, but the subsequent tender of bank drafts and permitted encashment justified restoration of the appellate remedy. The operative effect is that the appeal should be heard substantively once the required security is furnished. Case-Laws Customs Mon, 26 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44256