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TMI Blog2002 (9) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.K. Mittal : penalty Rs. 15 lakhs 2. Shri Harish Chander, learned Advocate, submitted that the Customs duty has been demanded and penalties have been imposed by the Commissioner under the impugned Order on the ground that the raw material imported by them is not available and they had not exported the goods as undertaken by them; that the impugned Order has been passed by the Commissioner ex parte without hearing them; that they had applied to the Director General Foreign Trade for extension of time for meeting with the export obligation; that the Adjudicating Authority should have waited in deciding the matter as the proceedings were still pending before the DGFT. In this regard reliance has been placed on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the prayer Mrs. Neeta Lal Butalia, learned SDR, submitted that this is one of the case in which the Applicants should be directed to deposit, if not the entire amount of duty and penalties, at least the maximum amount as the raw material which was imported by them by availing the benefit of exemption notification has been sold by them, which is not permissible; that the fact that they had sold the raw material shows that they cannot export the goods; that the Adjudicating Authority has given specific finding that the question in the present case is not that raw material is available and under certain unavoidable circumstances they could not export and, therefore, extension has been sought; that the fact of selling raw material has also no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The learned Advocate has pleaded the financial hardship before us but nothing was mentioned in the stay application filed by the applicants though the balance sheet was enclosed with the stay petition. However, we do not find prima facie any force in their contention that they were not heard personally before the matter was adjudicated by the Adjudicating Authority as fixing of personal hearing by the Commissioner has not been denied by them. We are, therefore of the view that the Applicants have not made out a prima facie case at all for waiver of entire amount of duty demanded from them. Considering the financial hardship pleaded before us and also keeping all the facts of the case, particularly the sale of the raw material and not mee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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