https://www.taxtmi.com/caselaws?id=188310 Insistence on pre-deposit as a condition for hearing an excise appeal was found unsustainable where the assessment order was alleged to have been passed without notice or opportunity, because the absence of notice and hearing was treated as a material infirmity. The appellant's status as a sick industry also weighed against imposing the duty amount as a pre-condition. The orders requiring pre-deposit were set aside and the matter was remitted for hearing on merits before the Assistant Commissioner of Central Excise. en-us Fri, 11 Sep 1998 00:00:00 +0530 Fri, 25 Nov 2016 13:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188310 Insistence on pre-deposit as a condition for hearing an excise appeal was found unsustainable where the assessment order was alleged to have been passed without notice or opportunity, because the absence of notice and hearing was treated as a material infirmity. The appellant's status as a sick industry also weighed against imposing the duty amount as a pre-condition. The orders requiring pre-deposit were set aside and the matter was remitted for hearing on merits before the Assistant Commissioner of Central Excise. Case-Laws Indian Laws Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188310