https://www.taxtmi.com/caselaws?id=48461 Appeals originally filed within time and later withdrawn for settlement proceedings may be restored when the settlement route fails and the dispute has not been finally decided on merits. The court treated the later delay in returning to the Tribunal as not fatal, since the challenge to the order-in-original remained unresolved and the petitioners were entitled to pursue their appellate remedy in the interest of justice. Restoration was therefore permitted, subject to payment of costs as a condition. en-us Wed, 11 Feb 2009 00:00:00 +0530 Wed, 04 Aug 2010 16:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48461 Appeals originally filed within time and later withdrawn for settlement proceedings may be restored when the settlement route fails and the dispute has not been finally decided on merits. The court treated the later delay in returning to the Tribunal as not fatal, since the challenge to the order-in-original remained unresolved and the petitioners were entitled to pursue their appellate remedy in the interest of justice. Restoration was therefore permitted, subject to payment of costs as a condition. Case-Laws Central Excise Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48461