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    <description>The High Court dismissed the appeal, finding no substantial question of law. The Tribunal&#039;s decision to set aside the penalty was upheld due to lack of crucial evidence like weighment slips and procedural irregularities. The delay in issuing the show cause notice without explanation supported the Tribunal&#039;s decision, resulting in the appeal&#039;s dismissal.</description>
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      <description>The High Court dismissed the appeal, finding no substantial question of law. The Tribunal&#039;s decision to set aside the penalty was upheld due to lack of crucial evidence like weighment slips and procedural irregularities. The delay in issuing the show cause notice without explanation supported the Tribunal&#039;s decision, resulting in the appeal&#039;s dismissal.</description>
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