https://www.taxtmi.com/caselaws?id=122604 The Court set aside the order dismissing the appeal for failure to make a pre-deposit and directed the appellate authority to hear the appeal on its merits. The petitioner eventually submitted the pre-deposit, leading to the Court's decision to restore the appeal for a fresh decision. The Court criticized the initial order for expressing findings on merits prematurely and emphasized that the appellate authority should consider the arguments presented by the parties and their counsel in the new hearing. en-us Wed, 30 May 2007 00:00:00 +0530 Tue, 14 Aug 2012 18:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122604 The Court set aside the order dismissing the appeal for failure to make a pre-deposit and directed the appellate authority to hear the appeal on its merits. The petitioner eventually submitted the pre-deposit, leading to the Court's decision to restore the appeal for a fresh decision. The Court criticized the initial order for expressing findings on merits prematurely and emphasized that the appellate authority should consider the arguments presented by the parties and their counsel in the new hearing. Case-Laws Customs Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122604