2020 (12) TMI 921

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.... APPELLANT: SRI. LAVA M, ADVOCATE RESPONDENT: SRI. K.V. ARAVIND JUDGMENT Mr. M.Lava, learned counsel for the assessee. Mr. K.V.Aravind, learned counsel for the revenue. 2. This appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act' for short) has been preferred by the assessee. The appeal was admitted by a Bench of this Court vide orde....

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....ed on 14.12.2015/31.12.2014 by which penalty of Rs. 36,00,000/- was imposed on the appellant. The appellant received the order on 12.02.2016 and filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short) after depositing an amount of Rs. 2,00,000/- as pre-deposit along with the application for condonation of delay on ....

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....y limitation. 5. We have considered the submissions made on both sides and have perused the record. It is well settled in law that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and the same should not be used as a penal statute to punish the erring parties. (see: 'PERUMON BHAGAVATHY DEVSWOM V. BHARGAVI AMMA (DEAD) BY LRS....