2002 (2) TMI 920

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..... Respondent. [Order]. After dispensing with the condition of pre-deposit of personal penalty of Rs. 1,00,000/- (Rupees one lakh) I take up the appeal itself with the consent of both the sides. 2. The reasons for imposing personal penalty upon the appellant is summarised in the following paragraphs of the order of the Commissioner (Appeals) :- It has been agreed in the grounds of Appe .....

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..... tion and verification of their claim, keeping in view their convenience and after observing all necessary precautions so as to avoid evasion of duty or other misuse of the facility granted. Instead of that they have been continuously and knowingly violating the provisions of Rules 57A(5) and 57A(6). 3. Shri D.K. Dhar, ld. Adv. along with Shri S.K. Mookherjee, ld. Adv. appearing for the appellan .....

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