1999 (2) TMI 243

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.... may be kept pending in so far as the waiver of penalties imposed on those two individuals are concerned. In other words, according to him, six appeals filed by those two persons do not require any consideration by us. 1.2 He, however, prays for waiver of penalties on the three firms, namely, (1) MVC, (2) FEL and (3) SMS as mentioned in sub-para (b) of para 8 of the adjudication order passed by Commissioner of Customs (Preventive), Mumbai. He also prays for waiver of pre-deposit and stay of recovery of the penalties of the CHA firm and the director of the CHA. In other words, his prayer in short is for waiver of and stay of the recovery of the following amounts :- (1)  MVC - Rs. 56,38,734/- (Rupees Fifty six lakhs, thirty ei....

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.... 1999 (107) E.L.T. 80 (Tribunal) = 1998 (29) RLT 513 (CEGAT) - Ramesh Kumar P. Sanghvi & Ors. v. C.C.E., Surat. 1.3 Apart from the foregoing, learned Advocate also submits that the adjudication order has not been signed, as is apparent from the copy of the said order available in the file. It merely states "Sd/-" above the name and designation of the CC (P), Mumbai and the order has been attested by the Supdt. of Customs (P). A similar objection has been taken by the learned Adovcate in respect of show cause notice that it is not duly signed. A good number of citations has also been made by him in support of this proposition. 2. Opposing the contentions, learned JDR, Shri Sanjeev Srivastava submits that merely because t....