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    <title>2004 (4) TMI 347 - CESTAT, NEW DELHI</title>
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    <description>Where an appellate authority takes an appeal to final hearing and hears the appellant on merits, it cannot later dismiss the appeal solely for non-compliance with an earlier pre-deposit direction. The authority is then expected to decide the appeal on merits in accordance with law and principles of natural justice. Here, the rejection for non-compliance was held unsustainable, the order was set aside, and the matter was remanded for fresh disposal on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111560</link>
      <description>Where an appellate authority takes an appeal to final hearing and hears the appellant on merits, it cannot later dismiss the appeal solely for non-compliance with an earlier pre-deposit direction. The authority is then expected to decide the appeal on merits in accordance with law and principles of natural justice. Here, the rejection for non-compliance was held unsustainable, the order was set aside, and the matter was remanded for fresh disposal on merits.</description>
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