https://www.taxtmi.com/caselaws?id=121548 An appellate authority should not dismiss an appeal for non-compliance with a pre-deposit direction where a timely modification application has been filed and delivered before the due date, because the request must be considered on merits and the appellant must receive an effective opportunity of hearing. The text also notes that, on remand, insistence on a further pre-deposit may be unwarranted where a prima facie case is shown, including circumstances suggesting bona fide purchase and absence of comparable penal action against the intermediary. The appeal is to be reheard on merits in accordance with law and natural justice without insisting on pre-deposit. en-us Wed, 11 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 15:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121548 An appellate authority should not dismiss an appeal for non-compliance with a pre-deposit direction where a timely modification application has been filed and delivered before the due date, because the request must be considered on merits and the appellant must receive an effective opportunity of hearing. The text also notes that, on remand, insistence on a further pre-deposit may be unwarranted where a prima facie case is shown, including circumstances suggesting bona fide purchase and absence of comparable penal action against the intermediary. The appeal is to be reheard on merits in accordance with law and natural justice without insisting on pre-deposit. Case-Laws Customs Wed, 11 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121548