TMI Blog2007 (12) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... leged mischief nor the CHA deliberately acted to defy the law - Innocence of the Appellant is patent from the record without any cogent evidence to contradict entire modus operandi of the Appellant – so penalty u/s 112(b) is set aside - C/141/2006 - A-2077/KOL/2007 - Dated:- 27-12-2007 - IN THE Shri D.N. Panda, Member (J) [ Order]. - 1. On 14-11-2007 appeal of the Appellant was dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt should not have been by any stretch of imagination dealt to be an of- fender under law. His prayer was therefore for restoration of the appeal and hear the matter on merit at the interest of justice so that the Appellant shall not be de barred from the process of justice. Tribunal being a highest court of fact, the Appellant may be given an opportunity of hearing to save him from injustice done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lized 3. Heard both sides and perused the record. 4. Although the litigant had shown careless attitude in past and failed to participate in the appeal hearing, the Restoration Application filed shows that the Appellant shall be seriously prejudiced if the appellant is thrown without being heard on merit. The Application for Restoration also indicates that for the lack of proper communica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for hearing on merit. Accordingly, the restoration application is allowed. 6. The Restoration Application aforesaid also indicates that the CHA-Appellant had by no means any knowledge about the alleged mischief nor the CHA deliberately acted to defy the law. Therefore in such circumstances, the Appellant should not be thrown without being rendered justice. Innocence of the Appellant is paten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of penalty to the extent of Rs. 25,000/- was uncalled for. Therefore, the impugned order to the above extent shall be unsustainable. 7. In the result, Appeal is allowed. The Appellant shall be entitled to consequential benefit, if any, arising out of this order and that shall be admissible in accordance with law. (Dictated and Pronounced in the open court) - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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