2008 (3) TMI 236

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....he Appellant. Shri A.N. Sharma, Jt. CDR, for the Respondent. [Order per : Justice S.N. Jha, President (for the bench)]. - This appeal has come up for hearing on the point of condonation of delay. However, in the course of hearing it appeared to us that the appeal itself can be disposed of and we accordingly heard the parties both on the point of condonation of delay and merit of the appeal. ....

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....his regard. 3. Adverting to the narration of facts, the appellant filed appeal before this Tribunal against the said order of the Commissioner dated 21-12-2006 on 4-6-2007. The memo of appeal was found to be defective and intimation was sent to the appellant to remove the defects. As the appellant failed to remove the defects in spite of intimation, the memo was returned in terms of sub-rule (4....

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....of Rule 11 of the CESTAT (Procedure) Rules, it was open to the appellant to apply for restoration of appeal, of course, after removing the defects pointed out in the memorandum. He, however, under some apparent legal advice has chosen to file a fresh memorandum. We are of the view, in the facts and circumstances, that it will not be fair to dismiss the appeal at the threshold on the ground of limi....

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....sence of any allegation as to fraud etc., the imposition of penalty of Rs. 1 lakh was not justified. It was pointed out that the appellant is an undertaking of the Government of Punjab 7. Learned DR appearing on behalf of the Revenue submitted that though the appellant claims to have paid the entire duty amount, there is no proof of payment to the extent of Rs. 1,13,640/- or part thereof. We do....