2001 (2) TMI 467

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of penalty of Rs. 2.50 lakhs imposed under Section 114(1) of the Act, on the ground that the skirts tendered for export was over valued. 2.  After heading both sides, we find a prima facie in favour of the applicant so far as the penalty is concerned. The evidence relied upon ....