2023 (6) TMI 63

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..... nancial difficulties and prayed for waiver of the penalty altogether. The learned Tribunal rightly noted that the decision of the Hon ble Supreme Court in UNION OF INDIA AND OTHERS VERSUS DHARMENDRA TEXTILE PROCESSORS AND OTHERS [ 2008 (9) TMI 52 - SUPREME COURT ] and dismissed the appeal. Appeal dismissed. - CEXA/43/2009 IA NO.GA/1/2009 (Old No.GA/1741/2009) - - - Dated:- 3-5-2023 - T .....

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..... the said section had no application in the facts and circumstances of this case? The issue involved in this appeal is whether the Tribunal was right in affirming the order passed by the authorities levying penalty apart from demanding duty. The contention of the appellant before the Tribunal was that the delay in payment on account of financial difficulties and prayed for waiver of the pena .....

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