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2014 (1) TMI 171 - DELHI HIGH COURTImposition of fiscal penalty - Confiscation of goods - Goods cleared by furnishing forged bank gurantee - Held that:- petitioner repeatedly failed to appear before the Appellate Authority despite various opportunities granted to it in this regard - Accordingly, it is directed that the impugned order dated 27.6.2013 passed by respondent no.3 be kept in abeyance, subject to the petitioner depositing Rs.one lac as cost with Delhi High Court Legal Services Committee within two (2) weeks from today. The receipt of the deposit of the costs shall be submitted by the petitioner before the Appellate Authority. The petitioner shall also appear before the Appellate Authority for the purpose of hearing on 16.12.2013 at 11 am. The Appellate Authority may either hear the appeal on that date or fix an appropriate date for the purpose of hearing it. Only one opportunity shall be granted to the petitioner to make its submissions before the Appellate Authority and if the petitioner does not appear on that date, the order passed by the Appellate Authority shall revive without any further orders from the Court. In that event, the petitioner shall have no further right to impugn the said order - Decided in favour of assessee.
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