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TMI Blog1991 (4) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal No. 49/Addl-Collr/1984 dated 8-8-1984 passed by the Additional Collector of Customs Central Excise, Ahmedabad, imposing a personal penalty of Rs. 5000/- on each of the appellant. 2. On 22-8-1980 one Ambassador Car No. MRG 5791 driven by one Shri Suresh T. Desai and occupied by Nanu Desai Alias Nanu Customs and two other occupants was intercepted and on search, the same was found to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar names were those associated with Sukar Naran Bhakhia. They pleaded that because of the likeness in their names, which were common in their communities, the notices had come to be served on them and they were not liable to any penal action against them. The adjudication proceedings however were conducted and the final order came to be passed imposing personal penalty of Rs. 500/- each on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same those of persons concerned and as such the order is bad in law and therefore requires to be set aside. 4. Heard Shri A.V. Naik, the Ld. JDR. He supported the order. 5. Perusal of the records indicates that the moment the show cause notices were served on both the appellants, they approached the authorities by stating that there was a mistake in identity on account of the likeness in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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