2001 (7) TMI 1337

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....cardiac problem and requested adjournment. He also requested that hearing be held at Chennai. No communication has, however, been received from the appellant's counsel. 3. Sh. Gadoo opposed the request of the appellant and submitted that the case is very old one pertaining to the year 1986 and the amount involved is very small and the facts are undisputed. It will not be in the interest of justice if the appeal is allowed to linger on any further. It is not necessary for the appellant to be present in person where he has already engaged advocate to conduct the appeal on his behalf. 4. I have given my careful consideration to the request made by the appellant as well as submissions made by the respondent. Whereas it has been our endeavour ....

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....pinion that the ends of justice will be adequately met if the grounds raised by the appellant in his appeal are given due judicious consideration and disposed of accordingly. 6. It is a case of non-realisation of export proceeds by the appellant for which a penalty of Rs. 5,000 has been imposed vide the impugned order. In his memorandum of appeal, the appellant has challenged the legality of the impugned order primarily on the ground that before section 18(2) can be invoked, it must be shown as to what positive action the person concerned has not taken in order to see that the payment of the goods is either delayed beyond the prescribed period or the payment of the goods is made otherwise than in the prescribed manner. There is no allegati....