https://www.taxtmi.com/caselaws?id=101081 A composite penalty imposed for contraventions under different statutes is not invalid merely because it is framed as a single penalty; where the breaches are distinct, the quantum may require separate consideration under the respective enactments. On waiver of pre-deposit, the appellants were found not to have shown a prima facie case because recovery of the gold biscuits was undisputed and the record linked them to the seized goods. Partial deposit was therefore directed, with recovery of the balance penalty stayed only after compliance. en-us Fri, 18 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 15:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101081 A composite penalty imposed for contraventions under different statutes is not invalid merely because it is framed as a single penalty; where the breaches are distinct, the quantum may require separate consideration under the respective enactments. On waiver of pre-deposit, the appellants were found not to have shown a prima facie case because recovery of the gold biscuits was undisputed and the record linked them to the seized goods. Partial deposit was therefore directed, with recovery of the balance penalty stayed only after compliance. Case-Laws Central Excise Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101081