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    <title>2011 (1) TMI 1070 - CALCUTTA HIGH COURT</title>
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    <description>The High Court set aside the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order dismissing the appeal based on the small penalty amount imposed. The Tribunal was directed to reexamine the appeal on its merits within four months. The petitioner was required to deposit the penalty amount but would be entitled to a refund if the appeal succeeded. The writ application was disposed of, with parties instructed to receive a certified copy of the judgment promptly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=209468</link>
      <description>The High Court set aside the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order dismissing the appeal based on the small penalty amount imposed. The Tribunal was directed to reexamine the appeal on its merits within four months. The petitioner was required to deposit the penalty amount but would be entitled to a refund if the appeal succeeded. The writ application was disposed of, with parties instructed to receive a certified copy of the judgment promptly.</description>
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