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    <description>Refusal of waiver of pre-deposit without granting a personal hearing, followed by dismissal of the appeal without notice, was treated as a breach of natural justice. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) to reconsider the waiver application afresh after giving personal hearing and then proceed with the appeal in accordance with law.</description>
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      <description>Refusal of waiver of pre-deposit without granting a personal hearing, followed by dismissal of the appeal without notice, was treated as a breach of natural justice. The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) to reconsider the waiver application afresh after giving personal hearing and then proceed with the appeal in accordance with law.</description>
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