https://www.taxtmi.com/caselaws?id=92606 An appeal should not be dismissed for non-compliance with a pre-deposit direction without first giving the assessee a fair opportunity to be heard on the merits. The Tribunal noted that the appellate order had been made without such hearing and held that the Commissioner was not justified in dismissing the appeal in that manner. The impugned order was set aside and the matter was restored for fresh adjudication on merits after hearing the assessee. en-us Tue, 02 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92606 An appeal should not be dismissed for non-compliance with a pre-deposit direction without first giving the assessee a fair opportunity to be heard on the merits. The Tribunal noted that the appellate order had been made without such hearing and held that the Commissioner was not justified in dismissing the appeal in that manner. The impugned order was set aside and the matter was restored for fresh adjudication on merits after hearing the assessee. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92606