https://www.taxtmi.com/caselaws?id=101185 Dismissal of the appeal for non-compliance with the pre-deposit requirement under Section 35F was found unsustainable because no notice of hearing was issued before final rejection and the assessee's plea of sickness before BIFR was not considered. The absence of hearing violated natural justice, and the interim stay order also showed non-application of mind to a material circumstance relevant to the stay request. The rejection order was set aside, the matter was remanded for fresh disposal on merits in accordance with law, and the stay application was directed to be reconsidered by a speaking order after hearing the party. en-us Tue, 05 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101185 Dismissal of the appeal for non-compliance with the pre-deposit requirement under Section 35F was found unsustainable because no notice of hearing was issued before final rejection and the assessee's plea of sickness before BIFR was not considered. The absence of hearing violated natural justice, and the interim stay order also showed non-application of mind to a material circumstance relevant to the stay request. The rejection order was set aside, the matter was remanded for fresh disposal on merits in accordance with law, and the stay application was directed to be reconsidered by a speaking order after hearing the party. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101185