1991 (7) TMI 204

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....spondent. [Order per : P.C. Jain, Member (T)]. - Shri Rajesh Chibber, learned advocate for the applicants states that the allegations in the show cause notice were made regarding evasion of payment of duty on goods worth Rs. 9.75 lakhs. He, however, submits that there was no evasion at all in this case because in the classification list submitted by the applicant No. (1) it has been mentioned t....

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....smuch as internal challans were issued by Dass Hitachi to Dates Discs and their transfer back to Dass Hitachi. This at best, he submits is a procedural lapse for which not much cognizance should be taken. Accordingly, learned advocate submits that the penalties on the two applicants are not at all sustainable and in any case very harsh and totally unwarranted in the facts and circumstances of this....

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....tachi is in a poor financial condition to make any payment. However, in view of the strong prima facie case in his favour, he does not press for the financial condition very strongly. 3. Opposing the stay application, learned JDR Shri S.K. Sharma for the Revenue urges that allegation of contravention of Rule 57F has been made in the show cause notice in para (xi) and therefore, it cannot be said,....