https://www.taxtmi.com/caselaws?id=47335 Restoration of an appeal after dismissal for non-compliance with a pre-deposit condition may be refused where the assessee furnishes the bank guarantee only after an inordinate delay and the earlier dismissal has already remained undisturbed. The Tribunal can treat such prolonged delay as material and decline restoration on that basis. In supervisory jurisdiction under Article 227, interference is limited to jurisdictional error or manifest illegality; absent either defect, the challenged restoration order will not be interfered with. en-us Mon, 18 Oct 2004 00:00:00 +0530 Wed, 28 Jul 2010 12:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47335 Restoration of an appeal after dismissal for non-compliance with a pre-deposit condition may be refused where the assessee furnishes the bank guarantee only after an inordinate delay and the earlier dismissal has already remained undisturbed. The Tribunal can treat such prolonged delay as material and decline restoration on that basis. In supervisory jurisdiction under Article 227, interference is limited to jurisdictional error or manifest illegality; absent either defect, the challenged restoration order will not be interfered with. Case-Laws Central Excise Mon, 18 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47335