https://www.taxtmi.com/caselaws?id=128805 Appeals accompanied by applications for waiver of pre-deposit could not be dismissed for non-payment without first deciding those applications or passing separate pre-deposit orders. The lower appellate authority was required to consider the waiver requests independently, and only thereafter proceed to the appeals. A reasonable opportunity of hearing had to be given before any fresh disposal. The impugned orders were set aside and the matter was remitted for fresh consideration of the waiver applications and the appeals, with relief granted to the appellant. en-us Fri, 20 Mar 2009 00:00:00 +0530 Thu, 11 Apr 2013 14:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128805 Appeals accompanied by applications for waiver of pre-deposit could not be dismissed for non-payment without first deciding those applications or passing separate pre-deposit orders. The lower appellate authority was required to consider the waiver requests independently, and only thereafter proceed to the appeals. A reasonable opportunity of hearing had to be given before any fresh disposal. The impugned orders were set aside and the matter was remitted for fresh consideration of the waiver applications and the appeals, with relief granted to the appellant. Case-Laws Service Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128805