https://www.taxtmi.com/caselaws?id=211893 An appeal dismissed only for non-compliance with the pre-deposit requirement under Section 35F could not be rejected again once the appellant had already complied with the Tribunal's earlier deposit direction. Since the Commissioner (Appeals) had not decided the dispute on merits, the matter had to be reheard afresh, without insisting on any further pre-deposit. The appellate authority was also required to afford both sides a reasonable opportunity of hearing. The matter was therefore remanded for fresh adjudication on merits in favour of the assessee. en-us Wed, 28 Mar 2012 00:00:00 +0530 Sat, 07 Apr 2012 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211893 An appeal dismissed only for non-compliance with the pre-deposit requirement under Section 35F could not be rejected again once the appellant had already complied with the Tribunal's earlier deposit direction. Since the Commissioner (Appeals) had not decided the dispute on merits, the matter had to be reheard afresh, without insisting on any further pre-deposit. The appellate authority was also required to afford both sides a reasonable opportunity of hearing. The matter was therefore remanded for fresh adjudication on merits in favour of the assessee. Case-Laws Central Excise Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211893