https://www.taxtmi.com/caselaws?id=95373 A stay and pre-deposit direction must be made after considering the relevant facts and circumstances and after granting a reasonable opportunity of personal hearing. Where the waiver decision is made without hearing the appellant and the appeal is later dismissed solely for non-compliance with that direction, the consequential dismissal cannot stand. The proper course is to set aside the foundation order and remand the matter for fresh consideration of the stay application, followed by disposal of the appeal on merits after a speaking order and personal hearing. en-us Tue, 09 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95373 A stay and pre-deposit direction must be made after considering the relevant facts and circumstances and after granting a reasonable opportunity of personal hearing. Where the waiver decision is made without hearing the appellant and the appeal is later dismissed solely for non-compliance with that direction, the consequential dismissal cannot stand. The proper course is to set aside the foundation order and remand the matter for fresh consideration of the stay application, followed by disposal of the appeal on merits after a speaking order and personal hearing. Case-Laws Central Excise Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95373