As per Supreme Court decision in UOI Vs. Jesus Sales Corporation- 1996(83)ELT 486, it cannot be held that before dismissing such appeals or applications in all events, the quasi judicial authorities must hear the appellants or applicants

Pre-deposit discretion: quasi-judicial authorities may forgo personal hearings while granting or refusing dispensation, subject to reasoned orders.

Appellate authorities may dispense with statutory pre deposit requirements in stay petitions without granting a personal hearing if they objectively apply their judicial mind, consider undue hardship, and pass reasoned, speaking orders; such discretion is an exception to the rule of deposit and must be exercised to safeguard revenue, with decisions on dispensation and stay requests to be prioritized and disposed of within one month.