1997 (12) TMI 285

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. -  I have heard both sides. 2. A preliminary point has been raised by the ld. Advocate, Shri D.N. Bhowmik that E.A. 6 form mentions 11-8-1997 as the date of receipt of the Tribunal's Order (see Item 6 of E.A. 6). That being so, the R.A. should have been filed by 10th October, 1997. But it has been filed on 24-11-1997, even beyond the period of 30 days after the limitation of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vocate for the respondent has no objection. Having regard to the aforesaid facts and circumstances, I condone the delay. Commissioner (Preventive) should, however, be more careful in filling the EA-6 form in future. 4. On merits, I observe that the question of law as raised in the R.A. namely, "Whether Hon'ble CEGAT, Calcutta is correct in setting aside the penalty imposed on Shri Ram Avtar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X