Waiver of pre-deposit and merits-based appeal consideration where penalty reasons were absent and limitation was controlled

Pre-deposit for hearing of the appeal was waived where the Order-in-Original gave no specific reason for imposing penalty on a salaried employee, making the condition unwarranted. The appeal was also directed to be considered on merits if filed within four weeks, and not rejected as time-barred in that event. The operative effect is that the appellant was relieved from the pre-deposit requirement and protected against dismissal on limitation grounds, subject to filing within the stated period.

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Issues: Whether the petitioner was entitled to waiver of the pre-deposit condition for hearing of the appeal before the Commissioner (Appeals), and whether the appeal, if filed within the stipulated time, should be treated as not barred by limitation.

Analysis: The Order-in-Original did not disclose any specific reason for imposing the penalty on the petitioner, who was stated to be a salaried employee. In these circumstances, insisting on pre-deposit as a condition for hearing the appeal was found unwarranted. The Court also directed that if the appeal was filed within four weeks, it should be considered on merits and not rejected on the ground of limitation.

Conclusion: The requirement of pre-deposit was waived, and the petitioner's appeal was to be heard on merits without dismissal on the ground of limitation if filed within four weeks.

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