Personal hearing before pre-deposit orders is essential; absence of hearing vitiates dismissal and requires remand.

An order directing pre-deposit and resulting in dismissal of an appeal was held unsustainable because it was passed without affording the appellant a personal hearing. The Tribunal treated this as a breach of natural justice and followed the remand approach adopted in a similar matter. The impugned order was set aside, and the appeal and stay application were remanded to the Commissioner (Appeals) for fresh decision after hearing the appellant.

---

---

Issues: Whether the order directing pre-deposit and the consequent dismissal of the appeal were vitiated for want of personal hearing and breach of natural justice, warranting remand.

Analysis: The Tribunal found that the pre-deposit direction had been made without affording the appellant a personal hearing. It treated this as a violation of the principles of natural justice. Relying on the earlier remand approach adopted in a similar matter, the Tribunal held that the appeal and the stay application should be reconsidered afresh by the Commissioner (Appeals) after giving the appellant an opportunity of hearing.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh decision after hearing the appellant.

Ratio Decidendi: An order affecting pre-deposit and appeal disposal passed without granting a personal hearing is liable to be set aside for breach of natural justice, and the matter must be remanded for fresh adjudication after hearing the affected party.

---