https://www.taxtmi.com/caselaws?id=364640 The High Court condoned the 67-day delay in re-filing the appeal and allowed the exemption application, enabling the appellant to proceed with the legal proceedings. Regarding the imposition of a higher penalty on the appellant compared to other employees in a forgery case, the Court found the differentiation unjustified as the roles were not significantly different. Consequently, the appellant's penalty was reduced from Rs. 20 lacs to Rs. 6 lacs under each relevant provision, with the appellant directed to deposit the reduced amount within four weeks. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 16 Jan 2019 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364640 The High Court condoned the 67-day delay in re-filing the appeal and allowed the exemption application, enabling the appellant to proceed with the legal proceedings. Regarding the imposition of a higher penalty on the appellant compared to other employees in a forgery case, the Court found the differentiation unjustified as the roles were not significantly different. Consequently, the appellant's penalty was reduced from Rs. 20 lacs to Rs. 6 lacs under each relevant provision, with the appellant directed to deposit the reduced amount within four weeks. Case-Laws Customs Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364640