TMI Blog1987 (6) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the Hon ble Tribunal is justified in setting aside the order imposing penalty on Shri Anwarullah, in the context of the admitted clandestine removal of bonded material from the bonded warehouse when he was the Managing Director of the Company and the immediate operators of the warehouse have clearly indicated even in their independent replies to show cause notices that such unauthorised removals were effected under the directions of Shri Anwarullah? B. Whether the Hon ble Tribunal is justified in revoking the penalty on consideration not germane to the issue, such as non-imposition of penalty on Board of Directors (especially when the company as a collective body has been visited with penalty); consideration of the point of the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in A.I.R. 1957 SC 47. It was also contended that inasmuch as the Company has been penalised the observation of the Tribunal under the impugned order that the Board of Directors have not been proceeded against, is not correct. The learned SDR also attempted to distinguish the case of Mohamed Sheriff, the Secretary of the Company who was exonerated by the original authority namely, the Collector of Customs from the case of the respondent herein.. The learned SDR further submitted that even the original authority in para 11 of the order has referred to the letter of Shri A.C. Muthanna, a Director of the Company dated 14-10-1984 and another letter dated 29-10-1984 and also the letter of Shri Malang Hayath, a shareholder dated 29-10-1984. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. would support the case of the respondent more than the case of the Department. The Supreme Court in the decision referred to above has clearly held that, - A finding on a question of fact is open to attack as erroneous in law only if it is not supported by any evidence, or if it is unreasonable and perverse; but where there is evidence to consider, the decision of the Tribunal is final even though the court might not, on the materials, have come to the same conclusion if it had the power to substitute its own judgment. ..... When a conclusion has been reached on an appreciation of a number of facts established by the evidence , as in the instant case, whether that is sound or not must be determined not by considering the weight to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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