2002 (11) TMI 644

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..... /Shri Prakash Shah, Advocate, and Prem Hinduja, Executive, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The applications are for waiver of deposit of duties and penalties as follows : Name Duty Penalty Sarla Polyester Ltd. Rs. 33,48,060/- Rs. 33,48,060/- Madhusudan Jhunjhunwala .....

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..... M.M. Sanghavi is a division, had been penalised because it was shown as consignor in the transport documents issued by Jaipur Golden Transport Co. Pvt. Ltd. which carried the goods. That carrier has been penalised for transporting the goods. 3. All the applicants, except Jaipur Golden Transport Co. Pvt. Ltd. are represented by Prakash Shah. The carrier was represented by Mr. Prem Hinduja, its e .....

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..... khs, Rs. 5 lakhs towards duty and penalties imposed on the company and its employees. He cites the judgment of the Supreme Court in SIV Industries Ltd. v. CCE [2000 (117) E.L.T. 281 (S.C.) = 2000 (37) RLT 583] and the decision of the Tribunal in Kuntal Granites Pvt. Ltd. v. CCE [2001 (132) E.L.T. 214 (Tribunal) = 2001 (43) RLT 829]. 5. The departmental representative contends that it would be ab .....

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..... exempts from duty goods manufactured or produced in 100% export oriented unit, other than those which are allowed to be sold in the domestic tariff area are unclear and the notification itself does not furnish any clue to the rational behind its issue. It cannot be accepted that the plain meaning of a notification should be discarded and that the Tribunal should interpret in a manner more benefic .....

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..... on it is that the consignor was stated to be somebody other than the assessee. The mere fact that the carrier knew that the goods were of the assessee, who booked them in someone else name at the request of the assessee s employee cannot prima facie, in the facts of this case, justify imposition of penalty on it. We, accordingly, waive deposit of the penalty imposed on it and stay its recovery. .....

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