2000 (2) TMI 449

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.... [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of personal penalty of Rs. 50,000/- I take up the appeal itself for disposal. 2. The appellant is a transporter company and book the goods on behalf of various consignors for arranging the transportation of the same. On a search of the appellant's premises certain packages containing raw s....

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....ages their involvement in the transportation of the same cannot be upheld. It has also been made clear that the appellant is not interested in the goods. 3. The said contention of the appellant was not found favour with by the Deputy Commissioner, who imposed personal penalty of Rs.50,000/- upon him. On an appeal against the same Commissioner (Appeals) has also upheld the same. Hence the p....