https://www.taxtmi.com/caselaws?id=96997 An order fixing pre-deposit and dismissing an appeal for non-deposit was held unsustainable where the assessee was not afforded a personal hearing. In waiver and stay proceedings, an effective opportunity of hearing was mandatory before passing an interim order affecting the right of appeal, and breach of natural justice vitiated the order. The order was set aside and the matter remanded to the Commissioner (Appeals) for de novo consideration after granting personal hearing and following the principles of natural justice. en-us Thu, 01 Jun 2000 00:00:00 +0530 Fri, 13 Jan 2012 15:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96997 An order fixing pre-deposit and dismissing an appeal for non-deposit was held unsustainable where the assessee was not afforded a personal hearing. In waiver and stay proceedings, an effective opportunity of hearing was mandatory before passing an interim order affecting the right of appeal, and breach of natural justice vitiated the order. The order was set aside and the matter remanded to the Commissioner (Appeals) for de novo consideration after granting personal hearing and following the principles of natural justice. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96997