2001 (7) TMI 442

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..... [Order per : Jyoti Balasundaram, Member (J)]. This application arises out of the order of Commissioner of Customs, Bombay by which he, inter alia, confirmed the duty demand amounting to Rs. 96.71 lakhs on other noticees and confirmed the duty demand of Rs. 2,13,848/- against the present applicant. In addition, he has also imposed penalty of Rs. 50,000/- upon the applicant under Section 112(a .....

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..... rom him; that the show cause notice proposed to recover duty amount of Rs. 2,13,848/- against M/s. Wing Electronics and Shri Vinod Kumar Chawla, and therefore, the Commissioner has erred in demanding duty from the applicant. Learned Counsel, further, submits that the question of imposition of penalty on the applicant does not arise since it is finding of the Commissioner himself that the applicant .....

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