https://www.taxtmi.com/caselaws?id=94648 An appeal may be dismissed for non-compliance with a pre-deposit direction under Section 35F of the Central Excise Act, 1944, but the appellant must first be given an opportunity to explain the failure to comply. Here, the Commissioner (Appeals) dismissed the appeal ex parte without hearing the appellants on the reasons for non-compliance, which was treated as the defect in the order. The dismissal was set aside and the matter was remitted to the Commissioner (Appeals) to hear the appellants and then pass a reasoned order. en-us Thu, 04 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94648 An appeal may be dismissed for non-compliance with a pre-deposit direction under Section 35F of the Central Excise Act, 1944, but the appellant must first be given an opportunity to explain the failure to comply. Here, the Commissioner (Appeals) dismissed the appeal ex parte without hearing the appellants on the reasons for non-compliance, which was treated as the defect in the order. The dismissal was set aside and the matter was remitted to the Commissioner (Appeals) to hear the appellants and then pass a reasoned order. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94648