1998 (10) TMI 203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,03,49,982.13 as short levied under Section 28(1) proviso of Customs Act, 1962. He also observed that Rs. 16 lakhs have already been deposited by the appellants voluntarily. He imposed penalty of Rs. 20 lakhs on the appellant M/s. International Electron Devices Ltd., under Section 112(a) of Customs Act, 1962. In addition, he also imposed personal penalty of Rs. 10,00,000/- on Shri Sudhir Kumar and Rs. 1,00,000/- each on Shri G.K. Taneja and Shri R.K. Tandon under Section 112(a) of the Customs Act, 1962. Shri B.V. Kumar appearing for the appellants submitted that he has no information whether the other notices namely G.K. Taneja and R.K. Tandon have filed appeal or not. After hearing for sometime with reference to the stay applications, we f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ow cause notice. I have carefully examined the submissions made by the noticee firm in this regard and the correspondence, exchanged with the Directorate of Industries I am not satisfied with the contentions of the noticee firm that in all cases they had sought clearance, on the basis of duty exemption certificate, as they failed to produce copies of the exemption certificates. I therefore, hold that the clearances of parts of electron guns covered vide invoices as mentioned in Annexure-D to the show cause notice (except invoice Nos. 890113, 890104) were made by the noticee firm without genuine duty exemption certificates and various employees and director of the company in their statement made under Section 108 of the Customs Act admitted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....every adjudication proceedings and in this context, he referred to the decision of the Supreme Court in the case of Kanungo & Co. v. Collector of Customs, Calcutta and others, reported in 1983 (13) E.L.T. 1486 (S.C.), particularly, he drew our attention to paras 12 and 13 which are as under :- "12. We may first deal with the question of breach of natural justice. On the material on record, in our opinion, there has been no such breach. In the show cause notice issued on August 21, 1961, all the material on which the Customs Authorities have relied was set out; and it was then for the appellant to give a suitable explanation. The complaint of the appellant now is that all the persons from whom enquiries were alleged to have been made....