1991 (4) TMI 261

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s directed against the Order-in-Original No. 49/Addl-Collr/1984 dated 8-8-1984 passed by the Additional Collector of Customs & Central Excise, Ahmedabad, imposing a personal penalty of Rs. 5000/- on each of the appellant. 2. On 22-8-1980 one Ambassador Car No. MRG 5791 driven by one Shri Suresh T. Desai and occupied by Nanu Desai Alias Nanu Customs and two other occupants was intercepted and on s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he two other persons bearing the similar names were those associated with Sukar Naran Bhakhia. They pleaded that because of the likeness in their names, which were common in their communities, the notices had come to be served on them and they were not liable to any penal action against them. The adjudication proceedings however were conducted and the final order came to be passed imposing persona....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecause their names happen to be the same those of persons concerned and as such the order is bad in law and therefore requires to be set aside. 4. Heard Shri A.V. Naik, the Ld. JDR. He supported the order. 5. Perusal of the records indicates that the moment the show cause notices were served on both the appellants, they approached the authorities by stating that there was a mistake in identity o....