2003 (7) TMI 516

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h, for the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Application by Padmavati Tubes is for waiver of deposit of duty of Rs. 29,23,187/- to which Rs. 1.5 lakhs has already been paid, and a penalty of equivalent amount imposed. The Commissioner has also demanded interest on the quantity which is unquantified. Application by C.M. Vohera, po....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The Commissioner records that C.M. Vohera had admitted that no duty was paid on these goods and admitted the correctness of records which he said were written by himself and the mechanical accountant of the firm. Piyush Vohera disclaimed any knowledge of these accounts. It is on the adjudication of the common notice issued to these persons demanding duty and proposing penalty that the Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te three hearing and there is nothing in the stay application rebutting this. The contention that C.M. Vohera were claimed by force again is difficult to accept at this stage. The statement were recorded on 24-11-1997 and 11-12-1997 and he retracted in the admission by an affidavit a year later on 3-12-1998. It is also significant to know that none of these applicants have even filed replies to th....