Personal hearing requirement must be granted before final disposal of appeals despite pre-deposit directions, with reasoned orders issued. Pre-deposit directions do not eliminate the obligation to grant a personal hearing if requested; Commissioners (Appeals) must afford an opportunity to be heard and pass reasoned orders before finally dismissing appeals for non-compliance with pre-deposit terms. Non-speaking dismissals have been remanded for de novo consideration, and Commissioners should grant hearings promptly after stay disposals and record reasons to avoid remands and perceived bias.