https://www.taxtmi.com/caselaws?id=351463 An appeal dismissed solely for non-compliance with the pre-deposit requirement could not be sustained where the first appellate authority had not decided the dispute on merits and a full waiver of pre-deposit had already been granted. The matter was therefore remitted for a fresh merits hearing without insisting on pre-deposit, with directions to consider all relevant aspects, including the appellant's Supreme Court reliance and the applicability of rule 21 of the Anti-Dumping Rules, 1995. The appellant was to be given adequate opportunity before a fresh decision is taken. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351463 An appeal dismissed solely for non-compliance with the pre-deposit requirement could not be sustained where the first appellate authority had not decided the dispute on merits and a full waiver of pre-deposit had already been granted. The matter was therefore remitted for a fresh merits hearing without insisting on pre-deposit, with directions to consider all relevant aspects, including the appellant's Supreme Court reliance and the applicability of rule 21 of the Anti-Dumping Rules, 1995. The appellant was to be given adequate opportunity before a fresh decision is taken. Case-Laws Customs Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351463