https://www.taxtmi.com/caselaws?id=96340 Dismissal of an appeal solely for failure to make a directed pre-deposit was treated as improper where the same Commissioner had earlier extended the notification benefit to the same goods manufactured by the appellant. The matter was not decided on merits, and the prior orders on identical goods were relevant to the deposit issue. The dismissal order was set aside, and the appeal was allowed with a direction that the Commissioner decide the dispute on merits without insisting on pre-deposit. en-us Sat, 24 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 10:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96340 Dismissal of an appeal solely for failure to make a directed pre-deposit was treated as improper where the same Commissioner had earlier extended the notification benefit to the same goods manufactured by the appellant. The matter was not decided on merits, and the prior orders on identical goods were relevant to the deposit issue. The dismissal order was set aside, and the appeal was allowed with a direction that the Commissioner decide the dispute on merits without insisting on pre-deposit. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96340