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2011 (1) TMI 1070 - HC - CustomsWrit application - Tribunal considering the fact that only a petty amount of Rs. 10,000/- is involved in this case, the appeal as well as the stay petition are dismissed at the admission stage without going into the merit of the case - Held that - There is no provision for dismissal of an appeal only on the ground of the penalty amount being a paltry amount. The learned Tribunal was obliged to consider the merits of the appeal. There being an apparent error on the face of the impugned order, this Court does not deem it necessary to call for affidavits. The order impugned is set aside. The learned Tribunal is directed to consider the appeal afresh in accordance with law, preferably within four months from the date of communication of this order.
Issues:
Challenge to dismissal of appeal based on penalty amount. Detailed Analysis: 1. The petitioner, a Customs House Clearing Agent, challenged an order passed by the Customs, Excise & Service Tax Appellate Tribunal, which dismissed the appeal without considering the merits due to a small penalty amount of Rs. 10,000 imposed on the appellant. 2. The High Court noted that there is no provision for dismissing an appeal solely based on the penalty amount being considered insignificant. The Tribunal was obligated to assess the appeal on its merits rather than focusing on the penalty amount. 3. The Court found an error in the Tribunal's order and set it aside. The Tribunal was directed to reexamine the appeal in accordance with the law, emphasizing that this reconsideration should ideally be completed within four months from the date of the Court's directive. 4. The petitioner was instructed to deposit the penalty amount of Rs. 10,000, without prejudice to their rights in the appeal. It was clarified that if the appeal succeeded, the petitioner would be entitled to a refund of the penalty amount. The petitioner was given a three-week deadline to make this deposit. 5. Finally, the writ application was disposed of, and it was ordered that an urgent certified Photostat copy of the judgment be provided to the parties upon fulfilling all necessary formalities.
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