MUKESH KUMAR GUPTA vs COMMISSIONER OF CUSTOMS & C.EXCISE

The Supreme Court set aside the order dated 16.11.2005 of the Customs, Excise & Service Tax Appellate Tribunal, which dismissed Mukesh Kumar Gupta's appeal for default in pre-deposit of a penalty amount of Rs.10,00,000. The Court mandated that the appellant must deposit Rs.4,50,000 within four months to restore the appeal for a merits decision. The Court also waived the requirement for any prior deposits already made, ensuring the appellant's right to a fair hearing under Article 14 of the Constitution.