https://www.taxtmi.com/article/detailed?id=1221 The pre-deposit requirement is an independent, generally mandatory condition for maintaining certain statutory appeals, though the tribunal may dispense with it in fit cases. If an appellant fails to comply with a pre-deposit direction, the tribunal must not dismiss the appeal without first issuing a show cause notice and affording a meaningful opportunity to explain or cure the default; the tribunal may extend time or reconsider dispensation on fresh materials. Pendency of higher proceedings does not automatically stay the tribunal. en-us Thu, 24 Mar 2011 17:38:31 +0530 Wed, 22 May 2013 10:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1221 The pre-deposit requirement is an independent, generally mandatory condition for maintaining certain statutory appeals, though the tribunal may dispense with it in fit cases. If an appellant fails to comply with a pre-deposit direction, the tribunal must not dismiss the appeal without first issuing a show cause notice and affording a meaningful opportunity to explain or cure the default; the tribunal may extend time or reconsider dispensation on fresh materials. Pendency of higher proceedings does not automatically stay the tribunal. Articles Central Excise Thu, 24 Mar 2011 17:38:31 +0530 https://www.taxtmi.com/article/detailed?id=1221