9911796707
TMI Blog2000 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Gowri Shankar, Member (T)]. Deposit is required of following penalties imposed. Rs. 25 lakhs aprox. on HMG Industries, and Rs. 2.5 lakhs on C.T. Tikku, H.B. Doshi, Z. Hajeebhoy, all employees of HMG industries. 2. After hearing both sides on the stay applications, we note that against duty demanded of Rs. 25 lakhs approx. Rs. 32 lakhs has already been paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued to these four appellants and other person specified in the notice, proposed confiscation of a calendering machine earlier imported and cleared by HMG Industries, and has demanded duty alleged to be short paid on this machine. The machine imported was second hand and its value was arrived at by the customs department by depreciating the value of a new machine corresponding to the imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by common advocate that no such copies have been given. The replies filed by these noticees therefore record their handicap in not having received copies of the documents. 4. It is difficulty to say with any great certainty that there has been denial of the basic principles of natural justice. Though the advocate for the appellant agreed that no effort had been made to take inspection of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent may have a strong case on merits, by its refusal to make available copies of the documents. At the very least litigation is prolonged, delaying collection of revenue that would accrue to the department. We are told that in this case an amount of Rs. 32 lakhs was deposited before issue of notice. That however is no ground for department not to have given the copies. This is however a factor tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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