Tribunal couldn’t hear appeal on merits without considering issue of predeposit raised by assessing

CST & VAT : Where against order of assessment, assessee filed appeal and Appellate Authority insisted that assessee must deposit 20 per cent of total demand by way of pre deposit and thereupon assessee filed second appeal and Tribunal without passing any order on condition of pre deposit proceeded to hear assessee on merits and allowed appeal in part, approach of Tribunal to hear appeal on merits bypassing Appellate Authority was wholly erroneous