2016 (1) TMI 94

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..... by the Tribunal vide Order no. A/840/14/CSTB/C-I dt. 29/4/2014 on account of delay in filing the appeal. However, the same was restored by the Hon'ble High Court of Mumbai [2015 (11) TMI 686 - BOMBAY HIGH COURT] -. As the appeal has been restored after the amendment of Section 129E in August 2014, we direct the appellants to pay 7.5% of the penalty i.e of ₹ 7,500/- within two weeks from the .....

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..... ne lakh only) was also imposed on the appellant. 2. As far as the fine is concerned, we find that the same cannot be imposed when the goods are not available for the confiscation. As regards the penalty, we find from the records that the appeal was dismissed by the Tribunal vide Order no. A/840/14/CSTB/C-I dt. 29/4/2014 on account of delay in filing the appeal. However, the same was restored by .....

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