2001 (1) TMI 275

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..... e Respondent. [Order per : Jyoti Balasundaram, Member (J)]. Arguing on the application for waiver of pre-deposit of penalty of Rs. 1 lakh imposed upon the applicant, who was the Joint Managing Director of M/s. Indo Vanillon Chemicals Ltd. (on whom the duty demand was confirmed and penalty imposed), Shri R.C. Gupta, learned Counsel submits that the period of demand is 1996-97 when the app .....

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..... o admitted that the signature and handwriting of the authorised signatory in the statutory records and other set of invoices appears to be similar. 3. We have carefully considered the rival submissions and perused the records. We are of the view that the applicant has made out a strong prima facie case for waiver, since prima facie, the order does not disclose the role played by him in clandesti .....

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