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    <title>2000 (12) TMI 378 - CEGAT, CHENNAI</title>
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    <description>An ex parte dismissal of appeals for non-compliance with a pre-deposit direction under Section 35F was held unsustainable because it was made without affording the appellants a hearing, contrary to natural justice. The appellate order and interim direction were set aside, the pre-deposit requirement was waived, and the matters were remanded to the Commissioner (Appeals) for de novo consideration after hearing the appellants. The Commissioner (Appeals) was also directed to examine the appellants&#039; grievance that the original adjudication itself suffered from violation of natural justice.</description>
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      <title>2000 (12) TMI 378 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95319</link>
      <description>An ex parte dismissal of appeals for non-compliance with a pre-deposit direction under Section 35F was held unsustainable because it was made without affording the appellants a hearing, contrary to natural justice. The appellate order and interim direction were set aside, the pre-deposit requirement was waived, and the matters were remanded to the Commissioner (Appeals) for de novo consideration after hearing the appellants. The Commissioner (Appeals) was also directed to examine the appellants&#039; grievance that the original adjudication itself suffered from violation of natural justice.</description>
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