https://www.taxtmi.com/caselaws?id=45034 Dismissal of an appeal solely for non-compliance with a pre-deposit direction was found too harsh where the petitioner had sought extension of time and that request had not been considered. The proper course was to examine the request for time and then proceed to decide the appeal on merits rather than terminate it for a procedural default. The dismissal order was set aside and the appeal restored for adjudication on merits. en-us Tue, 25 Feb 1997 00:00:00 +0530 Thu, 08 Jul 2010 10:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45034 Dismissal of an appeal solely for non-compliance with a pre-deposit direction was found too harsh where the petitioner had sought extension of time and that request had not been considered. The proper course was to examine the request for time and then proceed to decide the appeal on merits rather than terminate it for a procedural default. The dismissal order was set aside and the appeal restored for adjudication on merits. Case-Laws Central Excise Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45034