TaxTMI 
TaxTMI 
2017 (3) TMI 1059
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....he delay in re-filing the appeal papers is condoned and the application is disposed of. C.M.No.8528/2017(to condone the delay of 201 days in filing) Heard. It is pleaded that the appellant/applicant, who is 91 year old and is suffering from various health ailments was held up in his native place Mandi (Himachal Pradesh) and, therefore, the appeal could not be filed within time. No doubt there was a long delay of about 200 days but having observed the appellant, who was present in the Court when the matter was heard, we do not find any justifiable reason to disbelieve the plea of his advance age and health conditions. Hence, we consider it appropriate to condone the delay subject to the condition of the appellant/applicant depositin....
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....d bald statement has been made basis for the impugned order dated 08.09.2015 imposing the penalty of Rs. 1 crore. 5. We have also heard Sh.Anurag Ahluwalia, the learned Standing Counsel for Central Government appearing for the respondents. 6. The learned Single Judge dismissed the writ petition placing reliance upon the decision of the Supreme Court in Raj Kumar Shivhare Vs. Assistant Director, Directorate of Enforcement & Anr.;2010 (4) SCC 772. 7. In Raj Kumar Shivhare (Supra) an order was passed under the provisions of the FEMA, 1999 imposing the penalty of Rs. 2 crores against which the appellant therein preferred an appeal before the Appellate Tribunal. However, the Appellate Tribunal refused to dispense with the pre-deposit of penal....
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....nd Ratan vs. Pandit Durga Prasad (D) By Lrs. and Ors. - (2003) 5 SCC 399: (AIR 2003 SC 2736) : 2003 AIR SCW 3078). Learned counsel relied on paragraph (13) of the said judgment which, inter alia, lays down the principle, namely, when a right or liability is created by a Statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before seeking the discretionary remedy under Article 226 of the Constitution. However, the aforesaid principle is subject to one exception, namely, where there is a complete lack of jurisdiction of the tribunal to take action or there has been a violation of rules of natural justice or where the tribunal acted under a provisio....