https://www.taxtmi.com/caselaws?id=471247 Restoration of an appeal dismissed for failure to remove defects, including mandatory statutory pre-deposit, requires sufficient cause supported by a bona fide, diligent and documented explanation proportionate to the delay. Service of Registry communications and repeated non-appearance weigh against restoration where the appellant fails to establish compliance efforts or justified inability to act. An unexplained delay of nearly five years, coupled with unsupported grounds for non-compliance with pre-deposit, does not satisfy the sufficient-cause standard. Rejection of restoration raises no substantial question of law or perversity on these facts. en-us Wed, 22 Apr 2026 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471247 Restoration of an appeal dismissed for failure to remove defects, including mandatory statutory pre-deposit, requires sufficient cause supported by a bona fide, diligent and documented explanation proportionate to the delay. Service of Registry communications and repeated non-appearance weigh against restoration where the appellant fails to establish compliance efforts or justified inability to act. An unexplained delay of nearly five years, coupled with unsupported grounds for non-compliance with pre-deposit, does not satisfy the sufficient-cause standard. Rejection of restoration raises no substantial question of law or perversity on these facts. Case-Laws Central Excise Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471247