1999 (3) TMI 170

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..... r per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of Rs. 5 lakhs imposed as penalty under Rule 209A. 2. Advocate for the applicant says that it is a transport company, which was carrying the goods manufactured by M/s. Sharp Industries Ltd. He says that the Commissioner has found that the assessee was carrying the goods manufactured by Sharp Industries without paymen .....

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..... s for taking the delivery of the goods and preparing the documents. Sharma s statement shows knowledge by him, and hence the applicant of the forgery and manipulations made by Sharp Industries. 4. The basis of the case against the transport company is not very clear. There is considerable force in the contention of its advocate that since some gate passes were given, it is not unreasonable that .....

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