2007 (11) TMI 486

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..... CDR, for the Respondent. [Order]. -  This appeal is listed for hearing today. The relevant facts that arise for consideration are the appellant herein was held liable for imposition of personal penalty on silver bar and silver chorsas recovered from the possession of the appellant, were absolutely confiscated by the adjudicating authority. The said adjudication order was passed on 30-....

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..... There is no case of negligence, want of bona fide and inaction on the part of the petitioner. In view of the fact that the petitioner has categorically stated that due to wrong advice given by the learned Advocate, he waited for the criminal proceedings to end and thereafter, he had approached the Appellate Authority and based on the principle that a party should not be made to suffer due t....

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....Advocate that the Commissioner (Appeals) has not passed the order on merits and hence the Tribunal cannot go into the merits, the learned Advocate submits that the direction of the Hon'ble High Court to the Tribunal is to hear the appeal strictly in accordance with law and dispose of the same. 3. Considered the submissions made by both sides and perused the records. It is undisputed that t....

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....not. The Tribunal has chosen to go into the merits and decided the appeal on merits also. This should not have been done." It can be seen from the above reproduced ratio that the Hon'ble Supreme Court has held that the Tribunal is precluded to go into the merits when the Commissioner (Appeals) has not gone into the merits. Respectfully following the said judgment, at this stage as the impugned ....