Pre-deposit reduction request must be considered before dismissing an appeal for non-compliance with stay conditions.

An appeal was rejected solely for failure to make the ordered pre-deposit, while the appellant's request for reduction of the stay amount on grounds of financial difficulty had not been examined by the Commissioner (Appeals). The matter therefore required fresh consideration at the appellate stage on whether the pre-deposit could be varied. The appeal was remanded, and the Commissioner (Appeals) was directed to reconsider the application for reduction of pre-deposit and pass an appropriate order.

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Issues: Whether the appeal, dismissed for non-deposit of the ordered amount, was liable to be remanded because the application seeking reduction of the pre-deposit had not been considered.

Analysis: The appeal had been rejected solely for non-compliance with the pre-deposit direction. The request for variation of the stay order, made on account of financial difficulty, had not been considered by the Commissioner (Appeals). In these circumstances, the matter required fresh consideration by the appellate authority on the request for reduction of the pre-deposit.

Conclusion: The appeal was allowed by way of remand and the Commissioner (Appeals) was directed to reconsider the application for reduction of pre-deposit and pass an appropriate order.

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