2002 (11) TMI 644

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, and Prem Hinduja, Executive, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The applications are for waiver of deposit of duties and penalties as follows : Name Duty Penalty Sarla Polyester Ltd. Rs. 33,48,060/- Rs. 33,48,060/- Madhusudan Jhunjhunwala - Rs. 15 lakhs Satishkumar Sharma - ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lden Transport Co. Pvt. Ltd. which carried the goods. That carrier has been penalised for transporting the goods. 3. All the applicants, except Jaipur Golden Transport Co. Pvt. Ltd. are represented by Prakash Shah. The carrier was represented by Mr. Prem Hinduja, its executive. 4. The counsel for the assessee does not at this stage deny that the goods out of the materials imported ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....preme Court in SIV Industries Ltd. v. CCE [2000 (117) E.L.T. 281 (S.C.) = 2000 (37) RLT 583] and the decision of the Tribunal in Kuntal Granites Pvt. Ltd. v. CCE [2001 (132) E.L.T. 214 (Tribunal) = 2001 (43) RLT 829]. 5. The departmental representative contends that it would be absurd to say that a person who claims, as a person who unauthorisedly cleared the goods to the domestic tariff a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e allowed to be sold in the domestic tariff area are unclear and the notification itself does not furnish any clue to the rational behind its issue. It cannot be accepted that the plain meaning of a notification should be discarded and that the Tribunal should interpret in a manner more beneficial to the Revenue than the Government has to say in the notification. Apart from this, the decision in K....