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2018 (3) TMI 935 - HC - CustomsMaintainability of appeal - Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Section 129A of Customs Act, 1952 - Whether the Customs, Excise and Service Tax Appellate Tribunal was right in exercising discretion and in refusing to admit the appeal preferred by the appellant in exercise of discretion vested under proviso (iii) to sub-section (1) of Section 129A of Customs Act, 1952? Held that: - Existence of power would not be a good justification and reason for the Tribunal not to exercise discretion in favor of the appellant when on similar and identical facts they have allowed the appeal preferred by another appellant for using the same script - Counsel for the respondent is correct when he asserts that the penalty imposed in the case of M/s. Singh World is more than ₹ 2.0 lakhs, therefore, their appeal could not have been dismissed under the proviso. The argument fails to notice and give due regard to the difference between existence of discretion and wrong and erroneous exercise of power conferred i.e. exercise of discretion. Tribunal has not correctly exercised the discretion under the proviso (iii) to sub-section 1 of Section 129A of the Act - matter is remanded to the Tribunal to hear the appeal on merits - appeal allowed by way of remand.
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