Appeal dismissed due to incorrect penalty deposit, leading to non-compliance with tribunal order.

The appeal was dismissed by the Appellate Tribunal CEGAT, Mumbai due to non-compliance with the order to deposit Rs. 60,000 as penalty, as the amount was incorrectly debited into the wrong account and did not constitute a valid deposit.

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The Appellate Tribunal CEGAT, Mumbai required the applicant to deposit Rs. 60,000, but the applicant debited the amount in a wrong account which did not constitute a deposit of penalty. The Tribunal found no compliance with the order and dismissed the appeal.

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