Pre-deposit compliance and de novo appeal hearing: matter remanded for fresh consideration after deposit was made.

Dismissal of an appeal for non-compliance with a pre-deposit direction was held not to justify final disposal where the first appellate authority had not examined the dispute on merits. The matter was restored for fresh adjudication before the Commissioner (Appeals) after compliance with a 50% pre-deposit requirement, ensuring de novo consideration of the appeal on merits.

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Issues: Whether the dismissal of the appeal for non-compliance with the pre-deposit direction could be sustained when the first appellate authority had not decided the matter on merits, and whether the matter should be restored for decision afresh.

Outcome: The matter was remanded to the Commissioner (Appeals) for de novo consideration after compliance with a 50% pre-deposit direction.

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