https://www.taxtmi.com/caselaws?id=797980 Full recovery or payment of the amount required for pre-deposit satisfies the pre-deposit condition under Section 35F, even where compliance occurs after dismissal of the appeal. Dismissal for initial non-compliance should not permanently extinguish the statutory right of appeal once complete compliance is established and Revenue suffers no prejudice. Rule 41 permits restoration where required to secure the ends of justice. Appeals dismissed solely for failure to meet the pre-deposit condition must therefore be restored for adjudication on merits after the entire service-tax liability has been recovered or paid. en-us Tue, 11 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797980 Full recovery or payment of the amount required for pre-deposit satisfies the pre-deposit condition under Section 35F, even where compliance occurs after dismissal of the appeal. Dismissal for initial non-compliance should not permanently extinguish the statutory right of appeal once complete compliance is established and Revenue suffers no prejudice. Rule 41 permits restoration where required to secure the ends of justice. Appeals dismissed solely for failure to meet the pre-deposit condition must therefore be restored for adjudication on merits after the entire service-tax liability has been recovered or paid. Case-Laws Central Excise Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797980