https://www.taxtmi.com/caselaws?id=234660 Waiver of pre-deposit was sought in proceedings before CESTAT Ahmedabad, but the matter was disposed of by requiring a partial deposit of 50% of the duty amount within the stipulated time as a condition for restoration of the appeals. On compliance, the first appellate authority was directed to restore the appeals and decide them afresh on merits in accordance with natural justice. The operative effect was to secure conditional restoration rather than unconditional waiver, while preserving adjudication of the substantive disputes on merits. en-us Wed, 07 Mar 2012 00:00:00 +0530 Fri, 21 Jun 2013 18:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234660 Waiver of pre-deposit was sought in proceedings before CESTAT Ahmedabad, but the matter was disposed of by requiring a partial deposit of 50% of the duty amount within the stipulated time as a condition for restoration of the appeals. On compliance, the first appellate authority was directed to restore the appeals and decide them afresh on merits in accordance with natural justice. The operative effect was to secure conditional restoration rather than unconditional waiver, while preserving adjudication of the substantive disputes on merits. Case-Laws Central Excise Wed, 07 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234660