https://www.taxtmi.com/caselaws?id=94246 An appellate authority must consider the grounds raised in appeal before directing pre-deposit, and failure to do so breaches natural justice. Where the record shows a prima facie case for waiver, supported by a Board circular, a limitation plea, and a bona fide belief that the intermediate product was not dutiable, insistence on pre-deposit is unjustified. The impugned order was set aside and the matter remanded for fresh decision on merits without requiring pre-deposit. en-us Tue, 07 Sep 1999 00:00:00 +0530 Mon, 21 Nov 2011 11:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94246 An appellate authority must consider the grounds raised in appeal before directing pre-deposit, and failure to do so breaches natural justice. Where the record shows a prima facie case for waiver, supported by a Board circular, a limitation plea, and a bona fide belief that the intermediate product was not dutiable, insistence on pre-deposit is unjustified. The impugned order was set aside and the matter remanded for fresh decision on merits without requiring pre-deposit. Case-Laws Central Excise Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94246