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2016 (4) TMI 195 - HC - Central ExciseFailure to deposit the penalty amount as ordered under Section 35F - Held that:- The Appellant does not appear to have brought to the attention of the authorities at earlier stage the dropping of the proceedings against the original assessee on 16.12.2013. The fact was mentioned for the first time in the Miscellaneous Application. The earlier interim order of the Tribunal dated 3.9.2014 directing deposit of entire penalty amount of ₹ 27,000/-. Therefore could not be faulted with. But if a Miscellaneous Application was then filed referring to order dated 16.12.2013, dropping the proceedings against the original assessee and that therefore the order for deposit of penalty passed against the Appellant was not sustainable, the Tribunal while dismissing the modification application, on 16.10.2014, was albeit, required to deal with the issue even briefly by recording its satisfaction alongwith reasons. It has repeatedly been held that reasons are part of the principles of natural justice which apply with equal force to Courts and Tribunals. It is trite law that justice must not only be done but it must appear to be done. A litigant approaching the Court with a perceived grievance according to his understanding has a right to be told why his perception was not correct. He cannot be confronted with the conclusions without telling him the reasons. Modification application restored to file for fresh disposal on merits in accordance with law
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