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2015 (9) TMI 921

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.... Bhattacharyya & Sri P.D. Roy, Consultants, Shri Tanvir Hussain, Advocate For The Respondent : Sri S.P. Pal, Appraiser, (A.R.) ORDER Per DR.D.M. MISRA These applications are filed seeking waiver of pre-deposit of penalty as below: 1) Sri Santosh Kr. Jha- Rs. 3.00 Lakhs 2) Overland Agency - Rs. 5.00 Lakhs 3) Sri Samir Bhattacharyya-Rs.3.00 Lakhs 4) Sri Prabhat Kr. Ghosh-Rs.2.00 Lakhs 5) Sr....

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.... against each of the applicants. 3. Ld. A.R. for the Revenue reiterated the order whereby the Ld. Commissioner has discussed the role of each of the applicants in the impugned order. 4. Prima facie, at this stage it is difficult to ascertain whether the applicants are involved in the offence or otherwise which rests on scrutiny/appreciation of evidences. However, the offer made by each of the ap....

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