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2014 (1) TMI 171

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..... shall also appear before the Appellate Authority for the purpose of hearing on 16.12.2013 at 11 am. The Appellate Authority may either hear the appeal on that date or fix an appropriate date for the purpose of hearing it. Only one opportunity shall be granted to the petitioner to make its submissions before the Appellate Authority and if the petitioner does not appear on that date, the order passed by the Appellate Authority shall revive without any further orders from the Court. In that event, the petitioner shall have no further right to impugn the said order - Decided in favour of assessee. - W. P. (C) 7514/2013 & CMs 16078-79/2013 - - - Dated:- 29-11-2013 - V. K. Jain,JJ. For the Petitioner : Mr. V. Lakshmi Kumaran, Mr. M.P. Dev .....

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..... half of the petitioner to submit arguments on the appeal filed by it. It was in these circumstances that the Appellate Authority noticing that the petitioner had failed to produce any document or proof of payment of custom duty along with interest, dismissed the appeal filed by it. 2. The case of the petitioner is that vide order dated 20.12.2011, the Settlement Commission, settled the liability of the petitioner as regards customs duty on payment of Rs. 40,28,680/- (Forty lac twenty eight thousand and six hundred eighty), which the petitioner deposited. The liability towards interest was settled at Rs.11,90,311/- (Eleven lac ninety thousand and three hundred eleven), which was also paid by the petitioner. A fine of Rs.10 lac in lieu of c .....

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..... by respondent no.3 be kept in abeyance, subject to the petitioner depositing Rs.one lac as cost with Delhi High Court Legal Services Committee within two (2) weeks from today. The receipt of the deposit of the costs shall be submitted by the petitioner before the Appellate Authority. The petitioner shall also appear before the Appellate Authority for the purpose of hearing on 16.12.2013 at 11 am. The Appellate Authority may either hear the appeal on that date or fix an appropriate date for the purpose of hearing it. Only one opportunity shall be granted to the petitioner to make its submissions before the Appellate Authority and if the petitioner does not appear on that date, the order passed by the Appellate Authority shall revive without .....

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