https://www.taxtmi.com/caselaws?id=221963 A pre-deposit requirement should not be insisted upon where the appeal was dismissed only for non-compliance and an earlier stay order had already recorded a prima facie case for waiver. The Tribunal noted that the dispute over greenhouse classification had not been decided on merits by the Commissioner (Appeals), so the dismissal could not stand as a substantive adjudication. The pre-deposit condition was waived for hearing the appeal, and the matter was remanded to the Commissioner (Appeals) for decision on merits after giving the appellant a reasonable opportunity. en-us Tue, 27 Mar 2012 00:00:00 +0530 Mon, 08 Apr 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221963 A pre-deposit requirement should not be insisted upon where the appeal was dismissed only for non-compliance and an earlier stay order had already recorded a prima facie case for waiver. The Tribunal noted that the dispute over greenhouse classification had not been decided on merits by the Commissioner (Appeals), so the dismissal could not stand as a substantive adjudication. The pre-deposit condition was waived for hearing the appeal, and the matter was remanded to the Commissioner (Appeals) for decision on merits after giving the appellant a reasonable opportunity. Case-Laws Central Excise Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221963