2016 (8) TMI 830

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....ts Ltd. Both these appeals have been filed with respect to OIO No. 22/99-COMMR dt 22/11/97 passed by Commissioner of Customs & Central Excise Goa as Adjudicating authority. 2. Sh. K. K. Anand (Advocate) Appearing for appellant La Grande Projects Ltd argued that no adverse order has been passed by the Adjudicating authority against this appellant and appeal filed by this client may be allowed to be withdrawn. 3. Learned Advocate Sh. K. K. Anand appearing for the appellant Sh. Natwar Dalmia argued that his client has been visited with a penalty of Rs. 105 lakh under Sec 112(a) of the Customs Act 1962. That no statement of the appellant was recorded by the investigation and has been implicated only on the basis of statements of Directors of ....

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.... 8 of final order dt 5/8/2002 where appeal of the Revenue proposing imposition of penalty against Natwar Dalmia was dismissed. That Revenue filed WP No. 1514 of 2005 in Bombay High Court against the said order dt 5/8/2002 passed by CESTAT. Mumbai High Court Bombay remanded the case to CESTAT by order dt 13/6/2005. That vide final order No. A/850 to 853/ WZB/05/CI dt 18/7/2008 dt 18/7/2005 CESTAT dismissed the appeal of the Revenue asking for interalia, imposition of penalty upon Natwar Dalmia. That the case against the appellant decided by CC Indore was finally disposed by CESTAT Delhi as per case law La Grande Projects Ltd Vs CC Indore [2005 (192) ELT 874 (Tri-Del)] where no penalty upon Sh. Natwar Dalmia was imposed by the Adjudicating au....

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....he Adjudicating authority under Sec 112 (a) of the Customs Act 1962 which is reproduced below:- "SECTION 112. Penalty for improper importation of goods, etc,- Any person,- (a) Who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or................". 5.1. It is the case of this appellant that similar proceedings for the import of diesel engines imported by appellant La Grande were initiated by the department at Mumbai & Indore and both these proceedings culminated under Final order No. A/850 to 853/ WZB/05/CI/ dt 18/07/2005 and order No. A/834-835/WZB/ CI/ dated 4/9/2006 and it was, interalia, hel....