https://www.taxtmi.com/caselaws?id=471293 Restoration of an appeal dismissed for failure to comply with mandatory pre-deposit requirements and repeated non-appearance requires a credible, substantiated sufficient cause. Receipt of Registry communications requiring proof of pre-deposit, failure to cure the defect, and absence on listed dates weighed against restoration. Technical payment difficulties, the COVID-19 period, management changes, and alleged late knowledge of dismissal did not adequately explain the prolonged delay, particularly where professional representation had filed the appeal and Tribunal orders were publicly accessible. Restoration was denied. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 28 Aug 2026 20:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471293 Restoration of an appeal dismissed for failure to comply with mandatory pre-deposit requirements and repeated non-appearance requires a credible, substantiated sufficient cause. Receipt of Registry communications requiring proof of pre-deposit, failure to cure the defect, and absence on listed dates weighed against restoration. Technical payment difficulties, the COVID-19 period, management changes, and alleged late knowledge of dismissal did not adequately explain the prolonged delay, particularly where professional representation had filed the appeal and Tribunal orders were publicly accessible. Restoration was denied. Case-Laws Central Excise Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471293