2014 (9) TMI 1091

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....171/2014 - ORDER NO. FO/A/75476-75481/14<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 ....

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....olidated amount of Rs. 4.00 lakh was directed to be deposited without specifying as to 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....

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.... that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed the appeals 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, resultin....

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....a reasonable opportunity of hearing be granted to the Appellants. All issues are kept open. The present Appeals are allowed by way of remand. Stay Petitions are also disposed off, in above terms. 6. At this stage, the ld. Advocate submits that since the goods are lying in the custody of the Department and deteriorating, therefore, a direction may be given for early disposal of the matter. 7.....