1995 (1) TMI 205

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....spondent. [Order]. - Today only stay petition was listed for hearing. However, at the request of the ld. Consultant and with the consent of the ld. JDR, by granting waiver against the pre-deposit, the entire appeal is taken up for hearing. 2. The appeal is directed against the order in original No. 38/EX/94, dated 7-10-1994 passed by the Collector of Central Excise & Customs, Pune confirm....

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...., this calls for lenient approach. He also pleads that when the penalty is imposed on the firm, individual penalty imposed on both the partners is not called for. 4. Ms. Bharati Chavan, the ld. JDR, for the Department, however, supports the order and submits that there is no scope for showing any leniency as the appellants have contravened the provisions of Excise law for not maintaining any....