1999 (7) TMI 145

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....R,for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The appeal is against the order of the Collector imposing of penalty under Rule 173Q of 5 lakhs on the appellant and ordering with an option to redeem on payment of fine of two trucks belonging to it. 2. The appellant is absent and unrepresented despite notice. We have perused the appeal memorandum and other rele....

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....he fact. 4. We are unable to accept any of these contentions. The Departmental Representative rightly points out that the delay in sanctioning of refund claimed does not justify deliberate evasion of duty by the assessee and the absence of bona fides, by the appellant especially by the fact that it did not bring to the notice that it proposed to clear without payment duty pending refund cl....