https://www.taxtmi.com/caselaws?id=44981 An appellate authority cannot dismiss an appeal solely for non-compliance with a stay condition without hearing the assessee on merits. Where the appeal is disposed of ex parte and not adjudicated on the substantive issues, such procedural default does not justify dismissal in default. The authority must hear the appellant and decide the appeal on merits in accordance with natural justice. The impugned order was therefore unsustainable and was set aside, with the appeal restored for fresh disposal after hearing the petitioner. en-us Mon, 03 Nov 1997 00:00:00 +0530 Wed, 07 Jul 2010 14:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44981 An appellate authority cannot dismiss an appeal solely for non-compliance with a stay condition without hearing the assessee on merits. Where the appeal is disposed of ex parte and not adjudicated on the substantive issues, such procedural default does not justify dismissal in default. The authority must hear the appellant and decide the appeal on merits in accordance with natural justice. The impugned order was therefore unsustainable and was set aside, with the appeal restored for fresh disposal after hearing the petitioner. Case-Laws Central Excise Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44981