https://www.taxtmi.com/caselaws?id=108470 The court dismissed the writ petition, finding no violation of natural justice as the petitioner failed to appear despite multiple opportunities for hearings. It upheld the imposition of a penalty under section 11(2) of the Act, stating that invoking bank guarantees did not preclude penalty proceedings. The appellate order was deemed valid even without the presence of all members of the Appellate Committee, as the Additional Secretary's presence was considered mandatory. The court concluded that the petitioner's arguments lacked merit, leading to the dismissal of the petition without costs awarded. en-us Fri, 28 Feb 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108470 The court dismissed the writ petition, finding no violation of natural justice as the petitioner failed to appear despite multiple opportunities for hearings. It upheld the imposition of a penalty under section 11(2) of the Act, stating that invoking bank guarantees did not preclude penalty proceedings. The appellate order was deemed valid even without the presence of all members of the Appellate Committee, as the Additional Secretary's presence was considered mandatory. The court concluded that the petitioner's arguments lacked merit, leading to the dismissal of the petition without costs awarded. Case-Laws Companies Law Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108470