2005 (4) TMI 380

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....rder per : K.C. Mamgain, Member (T)]. -  Despite notice, the applicant has not appeared for hearing. Therefore, the stay application is being decided on the basis of the evidence available on record. 2. Shri Rajeev Mardia, applicant has requested for staying the recovery of penalty of Rs. 1 Lakh imposed on him on the ground that there was no allegation against him that he had any reaso....

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.... On examining the record, we find that the adjudicating authority has came to a conclusion that Shri Rajeev Mardia in the capacity of his placement cannot claim that he was not aware of the fact that there was no sales to independent buyer at factory gate and goods sold at depot were charged to higher price as compared to assessable value, resulting in failure to discharge proper duty on the ....