2001 (1) TMI 275

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.... Shri Sumit K. Das, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Arguing on the application for waiver of pre-deposit of penalty of Rs. 1 lakh imposed upon the applicant, who was the Joint Managing Director of M/s. Indo Vanillon Chemicals Ltd. (on whom the duty demand was confirmed and penalty imposed), Shri R.C. Gupta, learned Counsel submits that the period of....