https://www.taxtmi.com/caselaws?id=91805 An appeal dismissed solely for non-compliance with a pre-deposit direction could not be sustained where the appellate authority had not examined the dispute on merits. Because the demand, penalty and interest remained undecided, the proper course was to restore the matter for substantive adjudication rather than terminate the appeal at a preliminary stage. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits in accordance with law. en-us Fri, 14 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 11:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91805 An appeal dismissed solely for non-compliance with a pre-deposit direction could not be sustained where the appellate authority had not examined the dispute on merits. Because the demand, penalty and interest remained undecided, the proper course was to restore the matter for substantive adjudication rather than terminate the appeal at a preliminary stage. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits in accordance with law. Case-Laws Central Excise Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91805