https://www.taxtmi.com/caselaws?id=45105 A statutory excise appeal should not be dismissed solely for non-compliance with a pre-deposit direction when the revenue can still pursue recovery of the adjudicated demand. The Court held that the proper course is to hear the appeal on merits, rather than terminate it for the default, while preserving the revenue's right to recover the amount through lawful proceedings. The assessee was therefore granted the benefit of merit-based adjudication of the statutory appeal, and the dismissal consequence attached to non-compliance was not approved. en-us Mon, 15 Dec 1997 00:00:00 +0530 Thu, 08 Jul 2010 13:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45105 A statutory excise appeal should not be dismissed solely for non-compliance with a pre-deposit direction when the revenue can still pursue recovery of the adjudicated demand. The Court held that the proper course is to hear the appeal on merits, rather than terminate it for the default, while preserving the revenue's right to recover the amount through lawful proceedings. The assessee was therefore granted the benefit of merit-based adjudication of the statutory appeal, and the dismissal consequence attached to non-compliance was not approved. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45105