2000 (5) TMI 817

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..... JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Arguing on the stay petitions Shri P.K. Das, ld. Advocate submits that the entire duty amount of Rs. 6,61,371.94 already stands deposited by them even prior to the confirmation of demand by the Commissioner of Customs, Calcutta. He is making a prayer for dispensing with pre-condition of penalty of Rs. 1 lakh imposed on M/ .....

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..... had been received from him. The Commissioner has not accepted the above contention of the appellants by observing that the job workers to whom the material has been allegedly said to have been supplied by the appellants have denied any involvement with the appellants or any dealings with the importing firm. Investigations made by DRI also established that the job workers were not having any conne .....

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..... the matter imposition of separate penalties upon the proprietory concern as also on the proprietor of the said firm was not justified, as is the settled law. In view of these submissions he prays that after dispensing with the condition of pre-deposit of penalties, the appeals itself may be taken up for disposal inasmuch as he is not challenging the duty confirmation part of the order but is only .....

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..... separate penalties on the proprietor firm as also on the proprietor, he leaves the matter to the discretion of the Bench. 3. We have considered the submissions made from both the sides. After dispensing with the condition of pre-deposit of penalties imposed upon the two appellants, we take up the appeals itself as the duty confirmed by the Commissioner is not being challanged by the appellants .....

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..... been mis-utilised. As such we do not find any reason for interfering in the quantum of personal penalty imposed on M/s. Inter Trade. However, we agree with the ld. Advocate that imposition of separate penalties on the proprietor firm as also on the proprietor is not justifiable. It is well settled proposition of law that separate penalties cannot be imposed on the proprietor firm as well as on the .....

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