2017 (11) TMI 1582

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri  B. Balamurugan, AC (AR), For the respondent ORDER The miscellaneous application is for waiver of predeposit to admit the appeal.  The appellant was imposed with a penalty of Rs. 15 lakhs under Section 112 of the Customs Act, 1962, with reference to a proceeding initiated against M/s. HI Bright Apparels Pvt. Ltd., Chennai.  The applicant was a Managing Director of that C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Manager.  Even the SCN alleges negligence only on the part of the applicant.  Hence he prayed for waiver of pre-deposit to admit the appeal. 3.   Ld. AR for Revenue drew our attention to the findings in the original order. He made emphasis that the applicant are involved in actions which will render the goods for confiscation and cannot escape penal action under Section 11....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in existence and in case of fifteen other units (not 100% EOU) for which no permission was taken as already discussed supra.  His contention that he was not aware of rules and regulation in respect of 100% EOU and it happened due to carelessness of his employees cannot absolve him from his role.  Shri Benjamin did not file any reply to the show cause notice and also to the intimations s....