2013 (8) TMI 728

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....e Stay Petitions are filed for the waiver of pre-deposit of penalties Rs.5 lakhs on appellant firm, Rs.10 lakhs on Shri Narendra Ramani, Authorised Signatory, and Rs.5 lakhs on Manager of the appellant company, imposed by the adjudicating authority under the provisions of Section 112(a) of Customs Act, 1962. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that ....