2015 (5) TMI 965

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....hat there were deposits made as directed in stay order, there was a delay of 12 days. Notice was issued for dismissal of appeal for non-compliance duly. However, considering the difficulty expressed, delay is condoned. 2. On merits, it is submitted on behalf of the appellants that Smt. S. Josephine Sudarsan was the owner of the barge which was managed by her husband Shri S. Tomy Corera. She had....

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....Smt. S. Josephine Sudarsan as well as on her husband Sri Tomy Corera. 3. So far as the appellant Shri L. Anand Morais is concerned, it was submitted on behalf of that appellant that he was not involved in transportation of the oil from the barge to the tanker for which he should not face penalty of Rs. 3,75,000/-. But Revenue on the other contends that the appellant was the mastermind to take o....

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....fuel. When his explanation was unsatisfactory and without any logical reason, it was held that there was smuggling activity. Therefore, Shri Tomy Corera has to face penalty of Rs. 2,25,000/- (Rupees Two Lakhs Twenty Five Thousand only) without any intervention to the order of the authority below. So far as the appellant Shri L. Anand Morais is concerned record reveals that he was the mastermind....