https://www.taxtmi.com/caselaws?id=98303 Dismissal of appeals for non-compliance with a pre-deposit direction was held unsustainable where the assessee was not heard and the plea of financial hardship was not examined. The statutory scheme governing pre-deposit requires an opportunity of hearing before the amount to be deposited is fixed, and that exercise must also take into account the assessee's prima facie case and financial hardship in line with natural justice. The impugned orders were set aside and the matters remanded for a fresh decision on the stay applications after hearing the assessee. en-us Tue, 11 Jul 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98303 Dismissal of appeals for non-compliance with a pre-deposit direction was held unsustainable where the assessee was not heard and the plea of financial hardship was not examined. The statutory scheme governing pre-deposit requires an opportunity of hearing before the amount to be deposited is fixed, and that exercise must also take into account the assessee's prima facie case and financial hardship in line with natural justice. The impugned orders were set aside and the matters remanded for a fresh decision on the stay applications after hearing the assessee. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98303