2008 (9) TMI 389

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....petition under Article 226 of the Constitution of India challenging the order passed by the Custom, Excise and Service Tax Appellate Tribunal, Ahmedabad on 7-4-2008, directing the petitioner to deposit an amount of Rs. 1 crore towards duty within a period of 12 weeks from the date of order. The petitioner was also directed to file compliance report on or before 2-7-2008. 3. The petitioner has challenged the said order before this Court in the present petition filed on 23-6-2008. The matter was, however, in the office objections. The objections were removed pursuant to the order passed by this Court on 4-9-2008. 4. Mr. Joshi, learned Senior Counsel appearing for the petitioner has submitted that the order passed by the Tribunal directi....

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....at no indulgence is required to be shown. During the course of investigation as well as adjudication proceedings and even after adjudication and before the Tribunal as well as before this Court the petitioner has made all attempts to delay the proceedings and thereby to delay the payment of duty. The petitioner has not appeared before the authority despite several notices and summons were issued. No reply was filed and on the basis of materials, available after detailed investigation, duty demand of Rs. 3.28 crores was raised against the petitioner and looking to the equivalent amount of penalty under Section 11AC as well as interest under Section 11AB and the penalty of the three directors, deposit of Rs. 1 crore cannot be said to be harsh....