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Issues: Whether the appeal could be dismissed for non-compliance with the pre-deposit requirement without notice and whether the matter required remand for fresh adjudication.
Analysis: The appeal had been rejected for failure to deposit the confirmed dues under Section 35F of the Central Excises and Salt Act, 1944. It was found that no notice had been issued to the appellants proposing dismissal for non-deposit. The dismissal of the appeal merely on account of non-compliance with the pre-deposit condition was treated as improper, and the matter was required to be reconsidered by the lower appellate authority after giving the appellants an opportunity of hearing.
Conclusion: The impugned order was set aside and the matter was remanded to the Collector (Appeals) for de novo adjudication in accordance with law, with liberty to file a fresh stay application.
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