https://www.taxtmi.com/caselaws?id=100425 A successor appellate authority cannot summarily dismiss an appeal for non-compliance with a pre-deposit direction when the appellant has sought modification of that direction and a fresh hearing. The authority must reconsider the stay petition and afford a reasonable opportunity of hearing before taking a final view. Summary dismissal without such reconsideration amounts to breach of natural justice and shows want of application of mind. The impugned order was therefore set aside, and the matter was remanded for de novo consideration of the stay request and fresh disposal after hearing the appellant. en-us Tue, 18 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 15:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100425 A successor appellate authority cannot summarily dismiss an appeal for non-compliance with a pre-deposit direction when the appellant has sought modification of that direction and a fresh hearing. The authority must reconsider the stay petition and afford a reasonable opportunity of hearing before taking a final view. Summary dismissal without such reconsideration amounts to breach of natural justice and shows want of application of mind. The impugned order was therefore set aside, and the matter was remanded for de novo consideration of the stay request and fresh disposal after hearing the appellant. Case-Laws Central Excise Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100425