2001 (7) TMI 636

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.... Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This order will dispose of three stay applications arising out of equal number of appeals filed by the appellants against the order-in-original dt. 12-2-2001 of the Commissioner, Customs & Central Excise, Indore vide which he had confirmed duty of Rs. 26,87,144.49 with equal amount of penal....

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....the other two appellants namely M/s. Anzalp Pharmaceuticals and its Managing Director, Shri Nikhil Patel, who had assigned the trade name to M/s. C.H. Herbs could be legally imposed under the law. The ld. Counsel has in support of his contention, placed reliance on the ratio laid down by the Tribunal in the case of M/s. Charkha Detergents & Soap Enterprises v. CCE, New Delhi reported in 2001 (130)....

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....nefit of small scale exemption notification to M/s. C.H. Herbs requires close scrutiny of the facts brought on the record. The Commissioner has recorded his findings in this regard against the appellants. At this stage no definite findings can be recorded by us on this issue to avoid expression of opinion on merits. Similarly, the question of applicability of the ratio laid down by the Tribunal in....

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....ng that he had been incurring heavy losses, but this circumstance - in our view itself cannot said to be enough to warrant total waiver of the pre-deposit of the duty and penalty amounts. 7. However, so far as imposition of penalty on the other appellants 2 & 3, is concerned, the impugned order of the Commissioner cannot on the face of it, said to be valid, as no penalty could be legally i....