https://www.taxtmi.com/caselaws?id=434909 The HC set aside the order dismissing the appeal due to non-deposit of the mandatory pre-deposit, allowing the petitioner to make the deposit within four weeks. The case was remanded to the Appellate Authority for a hearing on merits post-compliance. The court noted the petitioner's lack of intent to evade the pre-deposit and acknowledged the RBI Instruction's provision for unregistered dealers, emphasizing procedural compliance without addressing the merits of the original tax liability and penalty. The writ petition was allowed to ensure the appeal's consideration on its merits. en-us Tue, 31 Jan 2023 00:00:00 +0530 Mon, 23 Oct 2023 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434909 The HC set aside the order dismissing the appeal due to non-deposit of the mandatory pre-deposit, allowing the petitioner to make the deposit within four weeks. The case was remanded to the Appellate Authority for a hearing on merits post-compliance. The court noted the petitioner's lack of intent to evade the pre-deposit and acknowledged the RBI Instruction's provision for unregistered dealers, emphasizing procedural compliance without addressing the merits of the original tax liability and penalty. The writ petition was allowed to ensure the appeal's consideration on its merits. Case-Laws Central Excise Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434909