https://www.taxtmi.com/caselaws?id=46194 Where a deposit ordered as a condition for hearing an appeal is ultimately made, the appellate forum should ordinarily exercise discretion to restore the appeal and decide it on merits. The High Court found that the required deposits had been made, though belatedly, and that the delay was explained by financial constraints. In these circumstances, the Tribunal ought not to have refused restoration merely for delayed compliance. The refusal was set aside and the appeals were directed to be restored for adjudication on merits. en-us Mon, 01 May 2000 00:00:00 +0530 Fri, 16 Jul 2010 13:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46194 Where a deposit ordered as a condition for hearing an appeal is ultimately made, the appellate forum should ordinarily exercise discretion to restore the appeal and decide it on merits. The High Court found that the required deposits had been made, though belatedly, and that the delay was explained by financial constraints. In these circumstances, the Tribunal ought not to have refused restoration merely for delayed compliance. The refusal was set aside and the appeals were directed to be restored for adjudication on merits. Case-Laws Central Excise Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46194