https://www.taxtmi.com/caselaws?id=43913 Oral hearing is required before deciding an application for dispensing with pre-deposit under the second proviso to Section 4-M of the Imports and Exports (Control) Act, 1947, because the waiver decision can affect the appellant's substantive statutory right of appeal. A reasonable opportunity to present prima facie case and financial hardship must be given to ensure effective compliance with audi alteram partem, and oral hearing should be afforded as far as practicable. The contrary view was overruled, and the impugned order was quashed. en-us Wed, 29 Sep 1993 00:00:00 +0530 Mon, 21 Jun 2010 18:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43913 Oral hearing is required before deciding an application for dispensing with pre-deposit under the second proviso to Section 4-M of the Imports and Exports (Control) Act, 1947, because the waiver decision can affect the appellant's substantive statutory right of appeal. A reasonable opportunity to present prima facie case and financial hardship must be given to ensure effective compliance with audi alteram partem, and oral hearing should be afforded as far as practicable. The contrary view was overruled, and the impugned order was quashed. Case-Laws Central Excise Wed, 29 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43913