Appeal dismissed due to pre-deposit failure, remanded for appeal hearing on merits.

The judgment dismisses the appellant's appeal for failure to make a pre-deposit and emphasizes the need for the Commissioner (Appeals) to hear the appeal on its merits. The decision remands both matters to the Commissioner (Appeals) to allow the appellant to present arguments and address the issues raised in the appeal and citations relied upon.

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Issues:
- Failure to make pre-deposit leading to dismissal of appeal
- Appellant's contention of fair chance of success based on Tribunal orders
- Revenue's appeal for enhancement of penalty
- Disagreement on issues decided in cited decisions
- Remand of matters to Commissioner (Appeals) for hearing on merit

Analysis:
The judgment addresses the issue of the appellant's appeal being dismissed due to failure to make a pre-deposit as ordered by the appellate authority. The appellant argues that following the ratio of certain Tribunal orders would result in a fair chance of success. Additionally, the Revenue had appealed for the enhancement of penalty. However, the JCDR points out that the issues decided in the cited decisions differ from the present appeals. Despite this, the judgment emphasizes that it is not necessary to examine the merit of the appeal as the appellant has already lost on the maintainability issue. Consequently, the judgment suggests that the Commissioner (Appeals) should dispense with the pre-deposit requirement and hear the appeal to ensure the appellant's access to justice. As a result, the decision calls for the remand of both matters to the Commissioner (Appeals) for a hearing on the merit, allowing the appellant to present arguments on the raised issues and applicable laws as per the memorandum of appeal and citations relied upon.

In conclusion, the judgment disposes of both stay applications and remands the appeals to the Commissioner (Appeals) for further proceedings, emphasizing the importance of providing the appellant with the opportunity to argue the matters on merit and address the issues raised in the appeal and the citations relied upon.

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