UNION OF INDIA Vs. AAKAR ADVERTISING

JUDGEMENT

(1.) THESE two appeals arise out of the common order of the learned Tribunal dt. 14. 8. 2003, whereby the learned Tribunal has partly allowed the appeal, and modifying the order of the learned Commissioner, has reduced the penalty, inasmuch as the penalty imposed under Section 76 has been reduced to 10% of the duty demanded in both the Appeals no. 68 and 69, while the penalty under Section 77, in Appeal No. 69 has been reduced to Rs. 2000/ -.

(2.) APPEAL No. 25 arises out of the judgment of the Tribunal in APPEAL No. 68, which in turn arises out of the order of the Commissioner in APPEAL No. 544 dated 27. 9. 2002, whereby the learned Commissioner has reduced the penalty imposed under Section 77 to the maximum permissible limit, while the penalty imposed under Section 76 to the extent of amount of tax being Rs. 39,250 was upheld. The Tribunal in APPEAL No. 68 reduced this penalty to 10% of the duty demanded.

(3.) THOUGH this request is opposed by the learned counsel for the Revenue, but in the circumstances, we are inclined to grant indulgence, and direct, that if the appellant complies with the requirement of pre-deposit, now, within a period of four weeks from today, the dismissal of the appeal by the Commissioner, on account of non fulfillment of requirement of pre-deposit, shall stand set aside, the Commissioner shall decide the appeals on merits.