Reduced pre-deposit and waiver of balance duty granted where non-compliance dismissal left the dispute undecided on merits.

A reduced pre-deposit was ordered where the appellants showed limited financial capacity and closure of the factory, and the balance duty was waived with recovery stayed pending disposal of the appeal. Because the Commissioner (Appeals) had dismissed the matter for non-compliance without examining the merits, the Tribunal directed that, on compliance with the reduced deposit, the appeal be taken up again for fresh adjudication after hearing the appellants. The operative effect was partial interim relief combined with remand for decision on merits.

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Issues: Whether the appellants should be directed to make a partial pre-deposit and, upon compliance, whether the matter should be remanded to the Commissioner (Appeals) for decision on merits.

Analysis: The appellate order had dismissed the appeal for non-compliance without entering into the merits. Taking note of the closure of the factory, the appellants' limited financial capacity, and the fact that the Commissioner (Appeals) had not adjudicated the dispute on merits, the Tribunal accepted the proposal for a reduced pre-deposit. The Tribunal directed deposit of Rs. 30,000 within 12 weeks and ordered waiver of the balance duty and stay of recovery till disposal of the appeal. It also directed that, on compliance, the matter be taken up again by the Commissioner (Appeals) for re-adjudication after giving the appellants an opportunity of hearing.

Conclusion: The appellants were granted partial relief by reduction of the pre-deposit amount and the case was remanded to the Commissioner (Appeals) for fresh decision on merits after compliance.

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