https://www.taxtmi.com/caselaws?id=93380 A quasi-judicial appellate authority must decide an appeal only after granting the affected party an opportunity of hearing. An order disposing of an appeal without hearing the appellant is procedurally defective and cannot stand. The text also distinguishes disposal of a waiver application from disposal of the appeal itself. Because the appeal had been decided in breach of natural justice, the impugned order was set aside and the matter was remanded for fresh decision according to law. In light of the duty and penalty already paid, no further pre-deposit was to be insisted upon before rehearing. en-us Wed, 19 Jan 2000 00:00:00 +0530 Thu, 10 Nov 2011 12:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93380 A quasi-judicial appellate authority must decide an appeal only after granting the affected party an opportunity of hearing. An order disposing of an appeal without hearing the appellant is procedurally defective and cannot stand. The text also distinguishes disposal of a waiver application from disposal of the appeal itself. Because the appeal had been decided in breach of natural justice, the impugned order was set aside and the matter was remanded for fresh decision according to law. In light of the duty and penalty already paid, no further pre-deposit was to be insisted upon before rehearing. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93380