Pre-deposit compliance issue remanded for reconsideration of modification application after hearing the appellant.

The Tribunal held that, where an appeal was dismissed for non-compliance with the pre-deposit requirement and the modification application had not been considered after hearing the appellant, the matter should be sent back for reconsideration. It directed a fresh decision on the modification application with reference to the amount already deposited, and required the Commissioner (Appeals) to decide the pre-deposit issue after granting an opportunity of hearing.

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Issues: Whether the appeal required remand to the Commissioner (Appeals) for consideration of the modification application concerning pre-deposit under the pre-deposit requirement.

Analysis: The Tribunal noted that the appeal had been dismissed for non-compliance under the pre-deposit provision, while the modification application and the subsequent request were not considered after giving the appellant an opportunity of hearing. In these circumstances, the Tribunal found it appropriate to send the matter back for reconsideration of the modification application with reference to the amount already deposited and for a fresh order after hearing the party.

Conclusion: The matter was remanded to the Commissioner (Appeals) for fresh decision on the modification application and the pre-deposit issue after granting an opportunity of hearing to the appellant.

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