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2019 (9) TMI 1081 - KERALA HIGH COURTImposition of penalty - mis-declaration of goods - evasion of tax - exparte order - non appearance before the appellate authority - HELD THAT:- While rejecting the appeal, the 3rd respondent does not have jurisdiction to record findings on merits by referring to the memorandum of grounds. She prays for setting aside Ext.P5 order and requests resubmission of Ext.P2 appeal after curing the defects noted or by giving suitable reply as is permissible in law - The petitioner is also given liberty to make good the deficiency of Kerala Legal Benefit Fund while re-submitting Ext.P2 appeal. The order is set aside - petition disposed off.
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