https://www.taxtmi.com/caselaws?id=42376 SC upheld the tribunal's exercise of discretion under the proviso to Section 129E, finding no breach of natural justice or improper non-consideration of material. The Court held that the statutory right of appeal is conditional and vests only upon fulfillment of prescribed conditions; the tribunal appropriately weighed the prima facie merits and parties' conduct and exercised its power to require deposit/reduce penalties to ensure compliance. Consequently the appeal lacked merit and was dismissed. en-us Tue, 16 Aug 1988 00:00:00 +0530 Tue, 28 Oct 2025 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42376 SC upheld the tribunal's exercise of discretion under the proviso to Section 129E, finding no breach of natural justice or improper non-consideration of material. The Court held that the statutory right of appeal is conditional and vests only upon fulfillment of prescribed conditions; the tribunal appropriately weighed the prima facie merits and parties' conduct and exercised its power to require deposit/reduce penalties to ensure compliance. Consequently the appeal lacked merit and was dismissed. Case-Laws Customs Tue, 16 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42376