1998 (8) TMI 215

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....halam, JDR, for the Respondent. [Order]. - In this case a penalty of Rs. 26,842/- equivalent to the amount of duty on goods cleared by the appellants on 20th March, 1996 has been imposed on the ground that the appellant had cleared the said goods without sufficient balance in their PLA. 2. Appellants case on the other hand is that the Bank Draft has been deposited by the appellant in....

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.... in their favour and there is no warrant for imposition in penalty. It is clearly on account of a clerical mistake of a Bank official that the trouble has arisen. He, therefore, prays for not only allowing the stay petition, but also, allowing the appeal itself. 4. Opposing the contention, ld. JDR Shri T.A. Arunachalam reiterated the findings of the authorities as mentioned above. 5.&em....