2013 (9) TMI 917

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..... entities and its proprietor/partners grants full waiver of pre-deposit, then, it is just and proper that even in the third case, total waiver of pre-deposit ought to be granted. No valid reasons are given by the Tribunal for demanding pre-deposit - stay granted. - Customs Appeal Nos. 12 & 34 of 2011 with Nos. 21 & 32 of 2011 - - - Dated:- 19-3-2012 - J.P. Devadhar and A.R. Joshi, JJ. Shri .....

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..... oicing, proceedings were initiated in the case of Access Textiles (a sole proprietorship concern of Suresh Jhunjhunwala), and Suresh Enterprises/Shree Deepak Export (both are partnership firms in which Suresh Jhunjhunwala Deepak Jhunjhunwala are partners). On completion of investigation show-causes notices were issued to the aforesaid entities and also to the partners/proprietor as well as broke .....

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..... e entities and penalty is also imposed and the Tribunal in the case of two entities and its proprietor/partners grants full waiver of pre-deposit, then, it is just and proper that even in the third case, total waiver of pre-deposit ought to be granted. No valid reasons are given by the Tribunal for demanding pre-deposit in the present case. Accordingly, the impugned orders dated 29th July, 2010 an .....

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