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    <title>2001 (11) TMI 969 - CEGAT, NEW DELHI</title>
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    <description>Dismissal of an appeal for non-deposit of the ordered amount, without first considering the stay petition or granting a personal hearing, was held to violate natural justice. The appellate authority had disposed of the matter without examining the stay request, and that procedural lapse made the order unsustainable. The impugned dismissal was therefore set aside, and the matter was remanded to the lower appellate authority to reconsider the stay petition after affording a reasonable opportunity of hearing.</description>
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      <title>2001 (11) TMI 969 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=108180</link>
      <description>Dismissal of an appeal for non-deposit of the ordered amount, without first considering the stay petition or granting a personal hearing, was held to violate natural justice. The appellate authority had disposed of the matter without examining the stay request, and that procedural lapse made the order unsustainable. The impugned dismissal was therefore set aside, and the matter was remanded to the lower appellate authority to reconsider the stay petition after affording a reasonable opportunity of hearing.</description>
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