https://www.taxtmi.com/caselaws?id=194783 An appeal dismissed for non-compliance with the pre-deposit requirement was found vulnerable where no prior peremptory direction had been issued before dismissal, raising a procedural fairness concern. The Court nevertheless balanced that defect against the appellant's prolonged non-compliance and the need to protect revenue, and therefore made restoration conditional on deposit of the quantified amount within the stipulated time. Adjustment of the sum already lying in the CENVAT account was permitted, with a deadline fixed for the balance. If compliance was not made within time, the appeal would stand dismissed; if complied with, the earlier dismissal would be set aside and the appeal heard on merits. en-us Wed, 13 Feb 2013 00:00:00 +0530 Tue, 26 Sep 2017 17:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194783 An appeal dismissed for non-compliance with the pre-deposit requirement was found vulnerable where no prior peremptory direction had been issued before dismissal, raising a procedural fairness concern. The Court nevertheless balanced that defect against the appellant's prolonged non-compliance and the need to protect revenue, and therefore made restoration conditional on deposit of the quantified amount within the stipulated time. Adjustment of the sum already lying in the CENVAT account was permitted, with a deadline fixed for the balance. If compliance was not made within time, the appeal would stand dismissed; if complied with, the earlier dismissal would be set aside and the appeal heard on merits. Case-Laws Central Excise Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194783