Pre-deposit waiver application must be decided before dismissing an appeal for non-compliance with a stay order.

An appeal could not be dismissed for non-compliance with a stay order requiring pre-deposit without first deciding the appellant's modification application seeking waiver and reconsideration of that direction. The record showed that the application had been filed on the ground that the issue was already decided in the appellant's own case, yet it remained undisposed of when the appeal was dismissed. The impugned order was therefore set aside, and the matter was remanded to the Commissioner (Appeals) to dispose of the modification application after granting a reasonable opportunity of hearing.

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Issues: Whether the order dismissing the appeal for non-compliance with the stay order could stand without first disposing of the modification application seeking waiver of the pre-deposit direction.

Analysis: The appeal had been dismissed by the Commissioner (Appeals) for non-compliance with the stay order requiring deposit of the amount. The record showed that the appellant had filed a modification application seeking reconsideration and full waiver on the ground that the issue had already been decided in its own case. The dismissal was passed without first deciding that application. The matter therefore required reconsideration by the Commissioner (Appeals), with a reasonable opportunity of hearing to the appellant.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for disposal of the modification application after granting reasonable opportunity to the appellant.

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