M/S MADHUSUDAN RAYONS PVT. LTD. vs COMMISSIONER OF CENTRAL EXCISE AND CUSTOMAS

The Supreme Court allowed the applications for restoration of appeals in M/S Madhusudan Rayons P. Ltd. & Ors. v. Commr. CEN. Exc. & Cus. Surat-I, subject to the condition of payment of Rs. 2,000/- to the Supreme Court Employees' Mutual Welfare Fund within two weeks. The Court emphasized that failure to comply with this condition would result in automatic dismissal of the appeals without further reference to the Court, thereby establishing the principle of conditional restoration of appeals.