Pre-deposit compliance bars dismissal for default; appeal remanded for merits after due hearing.

An appeal should not be dismissed for non-compliance with a pre-deposit direction where the required amount was deposited within one month of receipt of the interim order. The dismissal in such circumstances rests on an incorrect assumption of default and is not justified. The appellate order was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits after granting the appellants an opportunity of hearing.

---

---

Issues: Whether the appeal could be dismissed for non-compliance with the pre-deposit order when the appellants had deposited the required amount within one month from receipt of the interim order.

Analysis: The amount directed to be pre-deposited was deposited within one month from the date of receipt of the order. The dismissal of the appeal was therefore based on an incorrect assumption of non-compliance. An appellate order resulting in dismissal despite due compliance was not justified.

Conclusion: The dismissal for alleged non-compliance was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits after granting due opportunity of hearing to the appellants.

---