Mukesh Kumar Gupta vs Commissioner Of Customs & C.Excise & Anr

The Supreme Court set aside the order dated 16.11.2005 of the Customs, Excise & Service Tax Appellate Tribunal, which dismissed the appellant's appeal for default in pre-deposit of a penalty amount of Rs.10,00,000. The Court mandated the appellant to deposit Rs.4,50,000 within four months, allowing the appeal to be restored for a merits decision upon compliance. The Court emphasized the importance of justice and procedural fairness in tax matters.