https://www.taxtmi.com/caselaws?id=94535 A statutory appellate authority cannot dismiss an appeal merely for non-appearance or non-prosecution; it must decide the appeal on merits by a reasoned order setting out the points for determination and its conclusions. On the stay application, the stated use of inputs in the manufacture of final products supported waiver of pre-deposit and a stay of recovery under Modvat principles. Because the Commissioner (Appeals) had not examined the merits, the matter was remanded for fresh disposal according to law. en-us Tue, 18 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94535 A statutory appellate authority cannot dismiss an appeal merely for non-appearance or non-prosecution; it must decide the appeal on merits by a reasoned order setting out the points for determination and its conclusions. On the stay application, the stated use of inputs in the manufacture of final products supported waiver of pre-deposit and a stay of recovery under Modvat principles. Because the Commissioner (Appeals) had not examined the merits, the matter was remanded for fresh disposal according to law. Case-Laws Central Excise Tue, 18 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94535