2002 (1) TMI 823

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..... [Order]. The applications are for waiver of deposit of penalties under Section 114 of the Act of Rs. 35,000/- on Raj International, Rs. 65,000/- on Smruti Agencies and Rs. 5.50 lakhs on Hemeta Agri Equipments and Rs. 1.00 lakh on Mahendra H. Patel. Penalties have been imposed on all the applications, except Mahendra H. Patel on the finding that they wrongly claimed the draw back on agricultu .....

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..... at the shipping bill stated that the goods were not entitled to draw back is not disputed by the representative of the applicants. In that situation, it is prima facie difficult to say that clause (i) will not apply. Having regard to the that fact that drawback has already been refunded and taking note of the fact that penalty cannot be imposed on a partnership firm and its partners, I waive depos .....

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