https://www.taxtmi.com/caselaws?id=401685 The High Court admitted the tax appeal under Sections 130 of the Customs Act, 1962, and Section 35 G of the Central Excise Act, 1944, based on substantial questions of law raised by the appellant. The appellant challenged the lack of findings and reasoning on penalties by the Appellate Tribunal, alleging a violation of natural justice. The judgment examined specific legal provisions invoked by the Tribunal and the confirmation of penalties without specifying violated sub-clauses. The appellant also contested the denial of cross-examination of witnesses and the Tribunal's disregard of raised points. Additionally, the judgment addressed the Tribunal's actions regarding directions from a co-ordinate bench, raising concerns about procedural compliance. en-us Wed, 09 Dec 2020 00:00:00 +0530 Mon, 14 Dec 2020 09:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401685 The High Court admitted the tax appeal under Sections 130 of the Customs Act, 1962, and Section 35 G of the Central Excise Act, 1944, based on substantial questions of law raised by the appellant. The appellant challenged the lack of findings and reasoning on penalties by the Appellate Tribunal, alleging a violation of natural justice. The judgment examined specific legal provisions invoked by the Tribunal and the confirmation of penalties without specifying violated sub-clauses. The appellant also contested the denial of cross-examination of witnesses and the Tribunal's disregard of raised points. Additionally, the judgment addressed the Tribunal's actions regarding directions from a co-ordinate bench, raising concerns about procedural compliance. Case-Laws Customs Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401685