Natural justice breach in pre-deposit waiver proceedings led to setting aside and remand for fresh hearing.

Refusal of waiver of pre-deposit without granting a personal hearing, followed by dismissal of the appeal without notice, was treated as a breach of natural justice. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) to reconsider the waiver application afresh after giving personal hearing and then proceed with the appeal in accordance with law.

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Issues: Whether the order dismissing the appeal and refusing waiver of pre-deposit was vitiated for denial of personal hearing and violation of natural justice, and whether the matter required remand.

Analysis: The waiver application was dismissed without affording a personal hearing, and the appeal was thereafter dismissed without notice. In these circumstances, and in view of the cited High Court decision, the order was treated as having been passed in breach of the principles of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) to decide the waiver application afresh after granting personal hearing and then proceed with the appeal in accordance with law.

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