https://www.taxtmi.com/caselaws?id=92034 An appeal dismissed for non-compliance with the pre-deposit requirement was not treated as a merits disposal. In the absence of material showing that an adjournment request had been ignored, the Tribunal balanced the statutory deposit condition against the need for appellate hearing by directing a modified partial deposit as the basis for further consideration. The appellant was to be given a hearing on merits before the Commissioner (Appeals) after depositing the specified sum within the time allowed, and the matter was remanded for that purpose. en-us Mon, 01 Jun 1998 00:00:00 +0530 Mon, 24 Oct 2011 11:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92034 An appeal dismissed for non-compliance with the pre-deposit requirement was not treated as a merits disposal. In the absence of material showing that an adjournment request had been ignored, the Tribunal balanced the statutory deposit condition against the need for appellate hearing by directing a modified partial deposit as the basis for further consideration. The appellant was to be given a hearing on merits before the Commissioner (Appeals) after depositing the specified sum within the time allowed, and the matter was remanded for that purpose. Case-Laws Central Excise Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92034