2026 (7) TMI 471

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....ed Representative ORDER PER R.MURALIDHAR : No one has appeared on behalf of the appellant inspite of notice. After noting that this case pertains to the penalty being agitated, in the interest of justice the appeal itself has taken up for disposal with the help of the Ld. A R appearing for the Revenue. 2. The appellant has filed his appeal being aggrieved by the impugned order O-I-A wh....

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....ommissioner (Appeal) dismissed the appeal filed before him. 4. On going through the records, I find that no one has claimed the ownership of the seized/confiscated black peeper worth Rs. 23,52,000. No appeals have been filed by the drivers of the vehicle. Only the noticee No.5 is before the Tribunal. On going through the case, the appellant is mentioned as the person who was to receive the blac....