2001 (7) TMI 802

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....Accountant, for the Appellant. Shri A.K. Jain, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The impugned order demands duty of Rs. 20.77 lakhs approx., of which Rs. 3.43 lakhs appox. has been paid, leaving a balance of Rs. 17.34 lakhs approx. Penalties have been imposed of Rs. 20.77 lakhs on the assessee and Rs. 5 lakhs and Rs. 1 lakh on Rajendra Gildia (Application....

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....ined pay this amount to the applicant. Evidence in the form of a letter dated 1-1-2000 of the railway certifying that no amount has been paid towards sales tax to the applicant for the period in question is relied upon. This, is our view, affords a prima facie defence to the applicant so far as this portion of the demand is concerned. 3. The other contention raised by the Counsel for the a....