Pre-deposit condition governs appellate hearing; appeal proceeds on merits only after 25% duty and penalty deposit is made.

The appellate authority was directed to hear and decide the appeal on merits once the petitioner makes a pre-deposit of 25% of the duty and penalty within the stipulated time; if the deposit is not made, the appeal will stand dismissed. The writ petition was thus disposed of on the condition attached to the statutory appellate remedy, making compliance with the pre-deposit requirement determinative of whether the appeal proceeds to merits.

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Outcome: The writ petition was disposed of with a direction to the appellate authority to hear and decide the appeal on merits upon the petitioner making a pre-deposit of 25% of the duty and penalty within the stipulated time, failing which the appeal would stand dismissed.

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