https://www.taxtmi.com/caselaws?id=94576 An appeal should not be terminated solely for non-compliance with a pre-deposit direction where the record shows that the underlying dispute has not been properly examined. The appellate authority was required to hear the assessee on merits, and the earlier orders were found to lack adequate consideration of the evidence and case law on Modvat credit. The dismissal for non-deposit could not stand, so the matter was restored to the Commissioner (Appeals) for fresh decision on merits without insisting on pre-deposit. en-us Mon, 13 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94576 An appeal should not be terminated solely for non-compliance with a pre-deposit direction where the record shows that the underlying dispute has not been properly examined. The appellate authority was required to hear the assessee on merits, and the earlier orders were found to lack adequate consideration of the evidence and case law on Modvat credit. The dismissal for non-deposit could not stand, so the matter was restored to the Commissioner (Appeals) for fresh decision on merits without insisting on pre-deposit. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94576