2006 (2) TMI 74

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....llant is seeking to raise an issue with regard to Tribunal confirming the penalty imposed on the Appellant. The finding recorded by the CESTAT indicates that the Appellant who is a qualified Chartered Accountant, had issued false certificates. It is also clearly recorded by the Tribunal that based on the aforesaid false certificates issued by the Appellant (Chartered Accountant) advance licenses w....

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.... in the case of Hiralal Harilal Bhagwati v. CBI, New Delhi, 2003 (155) E.L.T. 433 (S.C.) and has submitted that his client has not violated any of the condition of a Notification No. 204 of 1992, and hence he was not liable to pay any penalty under Section 111(o) of the Customs Act. 3. It is an admitted position that the Appellant had issued false certificates without verifying any records, whi....