https://www.taxtmi.com/caselaws?id=203502 An appeal could not be dismissed for non-compliance with a stay order requiring pre-deposit without first deciding the appellant's modification application seeking waiver and reconsideration of that direction. The record showed that the application had been filed on the ground that the issue was already decided in the appellant's own case, yet it remained undisposed of when the appeal was dismissed. The impugned order was therefore set aside, and the matter was remanded to the Commissioner (Appeals) to dispose of the modification application after granting a reasonable opportunity of hearing. en-us Mon, 24 Jan 2011 00:00:00 +0530 Tue, 31 May 2011 04:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203502 An appeal could not be dismissed for non-compliance with a stay order requiring pre-deposit without first deciding the appellant's modification application seeking waiver and reconsideration of that direction. The record showed that the application had been filed on the ground that the issue was already decided in the appellant's own case, yet it remained undisposed of when the appeal was dismissed. The impugned order was therefore set aside, and the matter was remanded to the Commissioner (Appeals) to dispose of the modification application after granting a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203502