https://www.taxtmi.com/caselaws?id=45116 Enforcement of the Collector's recovery is stayed until the Appellate Tribunal disposes of the appeal on merits and in accordance with law. If the appeal was dismissed in default, the Tribunal must first decide the restoration application; if restoration has not yet been allowed, it must restore the appeal to its original number and then hear it on merits. The operative effect is to ensure that procedural default does not prevent substantive appellate adjudication and that recovery does not prejudice the pending appeal. en-us Thu, 22 Aug 1985 00:00:00 +0530 Thu, 08 Jul 2010 14:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45116 Enforcement of the Collector's recovery is stayed until the Appellate Tribunal disposes of the appeal on merits and in accordance with law. If the appeal was dismissed in default, the Tribunal must first decide the restoration application; if restoration has not yet been allowed, it must restore the appeal to its original number and then hear it on merits. The operative effect is to ensure that procedural default does not prevent substantive appellate adjudication and that recovery does not prejudice the pending appeal. Case-Laws Central Excise Thu, 22 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45116