Tribunal Penalizes Appellant Rs. 10 Lakhs for Misusing Appeal Process; High Court Suggests Potential Perjury Proceedings.

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....Seeking condonation of delay in filing appeal - Tribunal found that the appellant had abused its process - In our view, the appellant has got away very lightly with the imposition of costs of Rs. 10.00 Lakhs. In fact, it was a fit case for initiation of proceedings for perjury against the appellant. However, since the Tribunal has chosen not to take steps, we say no further in that regard. - HC....