2011 (1) TMI 1070

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..... - 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 consid .....

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..... ience : Heard both sides. 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. 2. The learned Tribunal has apparently not considered the merits of the appeal, but dismissed the appeal on the ground that a petty amount of Rs. 10,000/- had be .....

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