2008 (2) TMI 263

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....t. Shri S.G. Dewalwar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the above appeals. The appellant in appeal No. C/1504/02 expired on 5-5-2005 as seen from the death certificate dated 20-5-2005, which has been noted by the Tribunal while dealing with appeal Nos. C/14/02 & C/95/02-Mum disposed of by Order Nos. A/932-933/2006/C-I/CSTB, ....

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.... these funds to the firms of Shri Javed Alam; that the goods imported duty free were diverted in the local market without utilization thereof in the manufacture of the goods; that Shri Rathi and his employees used to deposit cash in the account of M/s. Tirupathy Silks; that he used to give signed blank cheques for drawing DD; that the imported raw silk was sold in the market through Jiwraj Rathi a....

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....-in-Original No. 333/2001/CAC/ASS, dated 18-10-2001 which was the subject matter of appeals Nos. C/15 and C/83/02 disposed of by the Tribunal vide Order No. A/32 33/CSTB/2008/C-I, dated 3-1-2008 [2008 (226) E.L.T. 102 (Tribunal)] holding that the provisions of Section 112(b) are not attracted against the appellant. Although the learned SDR submits that the penalty can be sustained on the appellant....