https://www.taxtmi.com/caselaws?id=46823 Conditional deposit can be enforced as a precondition for revival of an excise appeal, and the High Court may, in supervisory jurisdiction, grant time to comply despite an objection of delay and laches. The Tribunal had dismissed the appeal for non-compliance with an earlier deposit direction under the restoration framework, but the Court permitted the petitioner to deposit the outstanding amount within the time fixed. On such deposit, the Appellate Tribunal is to restore the appeal and hear it on merits, with the petitioner left free to seek interim relief before the Tribunal. en-us Wed, 28 Mar 2001 00:00:00 +0530 Sat, 24 Jul 2010 11:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46823 Conditional deposit can be enforced as a precondition for revival of an excise appeal, and the High Court may, in supervisory jurisdiction, grant time to comply despite an objection of delay and laches. The Tribunal had dismissed the appeal for non-compliance with an earlier deposit direction under the restoration framework, but the Court permitted the petitioner to deposit the outstanding amount within the time fixed. On such deposit, the Appellate Tribunal is to restore the appeal and hear it on merits, with the petitioner left free to seek interim relief before the Tribunal. Case-Laws Central Excise Wed, 28 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46823