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TMI Blog2013 (8) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... Waiver of pre-deposit – Assesse was unable to prove prima facie case - Assesse had not been able to make out justification for reducing the requirement of deposit of 50% of penalty in his case by making an exception - 7.5 Lakhs were ordered to be submitted as pre deposit - rest of the duty to be waived till the disposal - stay granted. - Appeal No.C/2826/2011 - - - Dated:- 30-7-2013 - Mr. B.S.V. Murthy and Mr. Anil Choudhary, JJ. For the Appellant: Mr. S. Palanikumar, Advocate For the Respondent: Ms. Sabrina Cano, Superintendent(AR) ORDER Per: B.S.V. Murthy; An offence case was registered against the appellant on the ground that the appellant had attempted to export 166 MTs of Muriate of Potash in the guise of indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed by him, it is only industrial salt. Moreover, he also submits that the value of goods attempted to export is calculated taking into consideration of the value of the goods imported, which is not correct. 3. We have considered the submissions made by both sides. In this case, Muriate of Potash is a fertilizer, price of which in international market is much more than in Indian market. Government provides subsidy for Muriate of Potash imported and sold to farmers. The appellant has attempted to export Muriate of Potash intended for formers at subsidized price and send it abroad thereby making a profit. This is an offence affecting farmers of India. We take note of the fact that the statement was recorded from the appellant when h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.95%. On the other hand in the show-cause notice it has been clearly stated that the percentage of Potassium Chloride was 59.88% and 63.04%. Apparently there were three samples and only one sample showed the percentage as 59.88 and other showed 63.04%. The appellant wants to rely only on 59.88 which is suitable to him and Department relies on others which is suitable to them. In the absence of any specific request by the appellant in the reply to show-cause notice for retest and in the absence any challenge made by the appellant, we have to come to the conclusion that the report in relation to two samples would be more appropriate. Another important aspect that has to be taken note of in this case is that the show-cause notice was issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Office did after the letter was addressed to him to supply documents. When we take note of the fact that it took nearly 10 months for the appellant just to ask for documents and that too in that letter copy of the show-cause notice was also asked in addition to copy of shipping bills, lab report and so on, the quality of representation of the appellant can only be imagined. On the one hand, it is quite clear that the lab report was shown to Shri Venkatesh when statements were recorded and the statements were not retracted. On the other hand this has been made a ground for non-observance of principles of natural justice. We do not feel that this is sufficient for stay at this stage because of contradictions and inordinate time taken in corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the circumstances which are peculiar to that case. When the facts are not comparable, the ratio cannot be applied. Therefore, we are unable to consider that case for waiver of requirement of predeposit in this case. 6. Further we also take note of the fact that in similar case of export of Muriate of Potash, we have been requiring the appellants to deposit 50% of the penalties imposed on them. We do not find that the appellant has been able to make out justification for reducing the requirement of deposit of 50% of penalty in his case by making an exception. Accordingly, the appellant is required to deposit an amount of Rs.7.5 lakhs (Rupees seven lakh and fifty thousand only) within eight weeks from today and report compliance on 14/10/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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