https://www.taxtmi.com/caselaws?id=439519 Where an appeal was rejected in limine solely for non-compliance with a pre-deposit direction, without any finding on the substantive dispute, the appellate forum held that the merits should not be examined at that stage because such consideration could prejudice the pending proceedings before the first appellate authority. The proper course was to restore the matter to the Commissioner (Appeals) for fresh adjudication, with a hearing to the appellant and a reasoned order on merits in accordance with law. The rejection in limine was therefore set aside and the matter remanded for reconsideration. en-us Fri, 23 Jun 2023 00:00:00 +0530 Sat, 03 Feb 2024 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439519 Where an appeal was rejected in limine solely for non-compliance with a pre-deposit direction, without any finding on the substantive dispute, the appellate forum held that the merits should not be examined at that stage because such consideration could prejudice the pending proceedings before the first appellate authority. The proper course was to restore the matter to the Commissioner (Appeals) for fresh adjudication, with a hearing to the appellant and a reasoned order on merits in accordance with law. The rejection in limine was therefore set aside and the matter remanded for reconsideration. Case-Laws Customs Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439519