2006 (4) TMI 317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri J.H. Jadhav, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the five appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner imposing personal penalties of waiving amount on the appellants under the provisions of Section 114(1) of the Customs Act. 2. After hearing Shri J.C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation he has written against the column the year of manufacture "not known" although it appears that the year of manufacture was shown in the affidavit of the owner. Jagdishbhai P. Parikh, head cleark, has said in his statement that the year of manufacture was not filled in his register and registration certificate issued was because of the advice received from D.T. Mehta. Why Mehta chose to write....