2008 (5) TMI 759

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....: A.C. Singh ORDER 1. The following order is delivered by Km. Vijay Laxmi, Member, Appellate Tribunal for Foreign Exchange: 2. These appeals are filed against Adjudication Order No. ADJ/101-103/DD(AKL)/B/2004 dated 31.01.2004 passed by (he Deputy Director, Enforcement Directorate, Mumbai imposing penalty of Rs. 40,00,000 (Rupees forty lakh only) against the appellant, M/s. Mafatlal Industries ....

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....4,93,581 and Rs. 26,42,145 where two Show Cause Notices were issued against the appellants for failure to submit the requisite documentary evidence in respect of the subject import to the authorized dealer where penalty was imposed against the appellant and being aggrieved these appeals have been preferred by the appellant. 4. Ld. Counsel has submitted the certificate of Reserve Bank of India and....

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....In another appeal, the certificate filed by the appellant mentions the details of the remittance which tally with the details given in the Show Cause Notice. The impugned order is passed when these certificates were not available before the Adjudicating Officer. Therefore, it will he appropriate that the said certificates should he considered by the Adjudicating Officer for effective disposal of t....