https://www.taxtmi.com/caselaws?id=235244 Pre-deposit under the Central Excise Act should be waived where the appellate authority dismissed an excise appeal solely for non-compliance, the assessee had a prima facie case, and comparable proceedings had received full waiver. The appeal must then be decided on merits rather than rejected for failure to deposit. The dismissal for want of pre-deposit was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh adjudication on merits after providing an opportunity of hearing, without insisting on pre-deposit. en-us Tue, 05 Feb 2013 00:00:00 +0530 Wed, 17 Jul 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235244 Pre-deposit under the Central Excise Act should be waived where the appellate authority dismissed an excise appeal solely for non-compliance, the assessee had a prima facie case, and comparable proceedings had received full waiver. The appeal must then be decided on merits rather than rejected for failure to deposit. The dismissal for want of pre-deposit was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh adjudication on merits after providing an opportunity of hearing, without insisting on pre-deposit. Case-Laws Central Excise Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235244