https://www.taxtmi.com/caselaws?id=93683 Non-compliance with a stay or pre-deposit direction does not by itself justify dismissal of an appeal without observing natural justice. The appellate authority must afford the assessee an opportunity of hearing and independently consider the issues before final disposal. As no further hearing was granted and the merits were not separately addressed, the dismissal was held unsustainable and the matter was remitted to the Commissioner (Appeals) for fresh disposal after hearing the assessee. en-us Tue, 09 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 11:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93683 Non-compliance with a stay or pre-deposit direction does not by itself justify dismissal of an appeal without observing natural justice. The appellate authority must afford the assessee an opportunity of hearing and independently consider the issues before final disposal. As no further hearing was granted and the merits were not separately addressed, the dismissal was held unsustainable and the matter was remitted to the Commissioner (Appeals) for fresh disposal after hearing the assessee. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93683