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TMI Blog2013 (8) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... rs in the guise of Industrial Salt – Held that:- The penalties imposed u/s 112(b) by any stretch of imagination cannot be fastened on all the assesses - assessee had made out a prima facie case for waiver of pre-deposit of the amounts involved – waiver of pre deposit allowed – decided in favour of assessee. - C/245,249,254,256,260,262,263,267,268,272,274/2012 - M/10226 to 10236/WZB/AHD/2013 - Dated:- 19-12-2012 - M V Ravindran And B S V Murthy, JJ. For the Appellants : Shri Hari Shankar, Shri P D Rachchh, Shri Dhaval Shan, Shri P V Sheth, Shri D K Trivedi, Shri S Suriyanarayanan, Shri Hardik Modh, Advs. For the Respondent : Dr Jeetesh Nagori, Addl. Commr. (AR) Per: M V Ravindran: By this common order, all these Stay Petitions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants/applicants as indicated hereinabove, on the ground that all the appellants were engaged in abetting diversion of Muriate of Potash (herein referred to MOP) which were imported at concessional rate of duty for use as fertilizer or in the manufacture of composite fertilizer. 3. Ld. Counsel Shri Hari Shankar, appearing for M/s Dadi Impex Pvt. Ltd. and Shri Anand Prakash Chaudhary, submits that the adjudicating authority imposed penalties under Section 112(b) and 114(i) of Customs Act, 1962, on the ground that they were the exporters of MOP. It is his submission that he has got many points to argue on the merits of the case, but submits that this Bench vide Stay Order No.S/2462 to 2470/WZB/AHD/2012, Dated.21.11.2012, directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd., on whose name, they have prepared the invoices for sale of MOP and hence they cannot be visited with penalties under Section both the Sections as has been done so. 3.5 Ld. Counsel Shri P. V. Sheth appearing on behalf of the appellant Shri Sanjay G. Virda, Shri Hamir S. Humbal, who are the transporters, submits that though, no penalty has been imposed on them, the vehicles of said transporters are confiscated and directed to be redeemed on payment of redemption fine. It is his submission that the appellant have already paid redemption fine and redeemed the vehicles. He further submits that they have no role to play in the transportation of MOP in the guise of industrial salt for export and were not aware that the goods cannot be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application filed by M/s Indian Potash Ltd for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal. 7.1 As regards the application filed by M/s Poshak Fertilizers, we find that M/s Poshak Fertilizers is on the same footing as was M/s Kumar Brothers in the earlier case, wherein we have granted unconditional waiver to M/s Kumar Brothers as they had made the clearances of MOP to registered sub-dealers of fertilizers. Accordingly, the application filed by M/s Poshak Fertilizers for waiver of pre-deposit of amounts of penalty imposed, is allowed and recovery thereof stayed till the disposal of appeal. 7.2 This takes us to applications filed by transporters Shri Sanjay G. Virda, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of an amount of Rs.2.50 lakhs, which we consider as enough security to hear and dispose the appeals. Accordingly, without going into the marits and de-merits of the case, we accept the fair offer made by the ld. Counsel and direct these two appellants to deposit an amount of Rs.2.50 lakhs (Rupees Two and Fifty Thousands only) each and report compliance on 20.2.2013. Subject to such compliance being reported, the applications for waiver of pre-deposit of balance amounts for penalties are allowed and recovery thereof stayed till the disposal of appeals. 7.6 AS regards the following persons, the role played by these persons vis-a-vis export of MOP under the guise of industrial salt, needs to be examined from various angles and h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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