9911796707
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Issues:
1. Applications for waiver of pre-deposit regarding duty and penalties imposed by the Commissioner. Analysis: The appellant, represented by Shri Harish Chander, Advocate, sought waiver of pre-deposit concerning duty and penalties imposed by the Commissioner. The advocate argued that the impugned order was passed ex parte without hearing them, emphasizing ongoing proceedings before the DGFT and citing relevant legal precedents. Financial hardship was also pleaded, asserting the lack of available assets. On the other hand, Smt. Neeta Lal Butalia, SDR for the Respondent, opposed the waiver, highlighting the sale of imported raw material and non-fulfillment of export obligations. The Respondent contended that the applicants should deposit at least the maximum amount due, given the circumstances. The Respondent also mentioned that personal hearings were granted but not attended, denying any violation of natural justice principles. The Tribunal considered both sides' submissions and facts. It was acknowledged that the Applicants had imported goods with unmet export obligations and had sold some raw material. The delay in seeking an extension for meeting export obligations was noted, along with the lack of mention of financial hardship in the initial stay application. The Tribunal found no merit in the contention of not being heard personally, as the fixing of a personal hearing was not denied by the Applicants. Consequently, the Tribunal ruled that the Applicants had not established a prima facie case for a complete waiver of the demanded duty. Taking into account the financial hardships claimed and the facts of the case, especially the sale of raw material and non-compliance with export obligations, the Tribunal directed M/s. Roxy Industrial Corpn. to deposit Rs. One Crore within 8 weeks. Upon compliance, the remaining duty and penalties would be waived, with recovery stayed during the appeal's pendency. Failure to comply would lead to dismissal of all appeals without further notice, with a follow-up compliance date set for November 28, 2002.
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