TaxTMI 
TaxTMI 
2003 (9) TMI 365
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....ri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The applications are for waiver of deposit of duty totalling Rs. 53,14,472/- and penalty of equal amount. 2. The applicant is engaged in the processing of textile fabrics. It filed in December, 1998 an application for determination of capacity of the sten....
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....by the Commissioner (Appeals), has confirmed the duty and imposed penalty now required to be deposited. 3. The representative of the applicant first contends that since the Commissioner has not disposed of the representation made to him in accordance with the interim order of the Gujarat High Court dated 31-1-2000, this order is bad in law. We are prima facie unable to accept this contention....
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.... facie unable to accept this claim. Firstly, each of the partners is liable for the dues on the partnership firm and there is no indication that the other two partners are in financial difficulties. Secondly, the sole evidence in support of Ramanbhai Patel is income-tax return. There is nothing to show that he is not in possession of movable and immovable property or even an affidavit has been fil....
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....ension and Heart Disease. He is advised to take rest." The Tribunal expressing some surprise at the contents of the certificate nevertheless adjourned the matter for 15 days. Today, the representative of the applicant states that he has no knowledge of the circumstances in which the medical certificate was obtained and handed over to him by Ramanbhai Patel. The certificate defies belief. If Ramanb....