https://www.taxtmi.com/caselaws?id=300473 Mandatory pre-deposit and appearance requirements are treated as conditions for effective prosecution of an appeal before CESTAT. Where notice fixing the date for proof of pre-deposit was served by speed post, yet the appellant and counsel did not appear and the pre-deposit was not made, the Tribunal inferred lack of interest in pursuing the appeal and dismissed it for non-prosecution. The operative point is that non-compliance with the pre-deposit condition, coupled with continued non-appearance despite service, can justify dismissal of the appeal. en-us Mon, 11 Feb 2019 00:00:00 +0530 Fri, 04 Feb 2022 20:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300473 Mandatory pre-deposit and appearance requirements are treated as conditions for effective prosecution of an appeal before CESTAT. Where notice fixing the date for proof of pre-deposit was served by speed post, yet the appellant and counsel did not appear and the pre-deposit was not made, the Tribunal inferred lack of interest in pursuing the appeal and dismissed it for non-prosecution. The operative point is that non-compliance with the pre-deposit condition, coupled with continued non-appearance despite service, can justify dismissal of the appeal. Case-Laws Customs Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300473