2014 (9) TMI 1091

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....81/14<br>Customs<br>DR. D.M.MISRA, HON'BLE JUDICIAL MEMBER SHRI A.CHAKRABORTY, ADVOCATE FOR THE APPLICANT(S)/APPELLANT(S); SHRI S.P.PAL, A.R. (APPRAISER) FOR THE REVENUE. JUDGEMENT These Applications are filed seeking waiver of predeposit of penalty by each of the Applicants as per Table below:- SL. NO. NAME OF THE APPELLANT PENALTY IMPOSED 1) SHRI DHARMENDRA KUMAR JHA, PROPRIETOR OF M/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....who would deposit the said amount. Further, he submits that the ld. Commissioner (Appeals) has erroneously observed in the Order dated 28.04.2014 that the Applicants had not pleaded waiver of predeposit of penalty before him. He further submits that the imposition of penalty both on the Applicant in the capacity as Proprietor and also on the Proprietorship Firm, M/s. Sukanya Traders, is illegal, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peals on the ground of non-compliance with the direction of predeposit of Rs. 4.00 lakh. I agree with the ld. Advocate for the Appellants that in the Stay Order dated 28.04.14, no specific direction to any of the Appellants, was made, as to who would deposit the said amount amongst the Appellants, resulting into confusion and non-compliance with the said Order. The ld. Advocate now makes an offer ....