Natural justice in appeals requires hearing before disposal; defective appellate order set aside and remitted without further pre-deposit.

A quasi-judicial appellate authority must decide an appeal only after granting the affected party an opportunity of hearing. An order disposing of an appeal without hearing the appellant is procedurally defective and cannot stand. The text also distinguishes disposal of a waiver application from disposal of the appeal itself. Because the appeal had been decided in breach of natural justice, the impugned order was set aside and the matter was remanded for fresh decision according to law. In light of the duty and penalty already paid, no further pre-deposit was to be insisted upon before rehearing.

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Issues: Whether the appellate authority could dismiss the appeal without affording an opportunity of hearing, and whether the matter should be remanded for fresh decision without insisting on further pre-deposit.

Analysis: The order under challenge was passed by the Commissioner (Appeals) without hearing the appellant. A quasi-judicial authority is required to decide an appeal after giving the affected party an opportunity of being heard. Disposal of a waiver application stands on a different footing from disposal of the appeal itself. Since the appellate order was made in breach of this basic procedural requirement, it could not stand. In view of the amounts already paid towards duty and penalty, further deposit was not to be insisted upon before the appeal was reheard.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh decision according to law without insisting on further pre-deposit.

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