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2002 (7) TMI 451

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..... hen the case called none appeared on behalf of the Respondents. 2. Heard learned SDR, and perused the papers. 3. Brief facts of the case are that show cause notice was issued to M/s. Imaging Software Ltd. for demand of duty and confiscation of the goods under Section 111-O of the Customs Act. In the show cause notice there was a proposal for imposition of penalties on M/s. Imaging Software Ltd .....

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..... en on the same ground as against the Unit itself. As the Revenue had not filed any appeal against the Directors of the Company, namely S/Shri Baldev Singh, Rajiv Tuli, and S.K. Jantana the present appeal against the impugned Order, whereby action proposed in the show cause notice was confirmed against M/s. Imaging Software Ltd, is not maintainable and hence dismissed. - - TaxTMI - TMITax - Cus .....

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