2013 (6) TMI 582

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....: 1. These appeals have been filed by the appellants against OIA No.SRP-185-189/DMN/2012-13 dated 10/01/2013 passed by Commissioner (A), Vapi. 2. Shri Vijay Sachdev is a partner of M/s. Nayasa Homeware, Daman, whereas Shri Ravi Chawla and Shri Dinesh Damania are authorized signatories of M/s. Nayasa Homeware, Daman. M/s. Hans Roadways, Daman is the transporter who used to transport goods of M/s.....

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....y i.e. M/s. Nayasa Homeware, has paid the entire disputed amount of duty also along with penalty, therefore, complete stay may be granted to other appellants. 5. Learned A.R. On the other hand argued that Commissioner (A) has already reduced the penalties imposed by the Original Adjudicating Authority and the roles played by them have been clearly brought out by Commissioner (A) in para 9 and 10 ....

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....al that the respondent has been penalized and penalty has also been imposed upon the assessee-firm for the outstanding duty, which is not permissible in law and, therefore the penalty imposed upon the respondent, being a partner, is set aside." 7. In view of the above order, appellant Shri Vijay Sachdev, partner of M/s.Nayasa Homeware has prima-facie made out a case of complete waiver of penalty ....