2014 (2) TMI 927

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... essee failed to produce the copy of application for registration. Moreover, in the Registration certificate survey no. 117 was not entertained, therefore although the appellant may have applied for Survey no. 117 but without they have been granted to operate from works from Survey no. 117, the appellant is not entitled to operate from Survey no. 117. In these circumstances, I do not find any infir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 962. 2. The brief facts of the case are that at the time of filing of application as CGS the area covered under survey no. 117 was not granted to the appellant, but later on it was found that the appellant are operating from survey no. 117 also. Therefore impugned proceedings were initiated. Accordingly, penalties were imposed. 3. The ld. counsel on behalf of the appellant submits that while f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... infirmity with the impugned order. Further, penalty on the appellant are highly excessive, therefore, the same is reduced to 50% in the case of M/s. Ashte Logistics P. Ltd. The contention of the appellant that penalty under Section 158 is not imposable. I do not agree with this contention. Therefore, I hold that penalty under Section 158 is rightly imposable. 6. Penalty on Shri George Joseph and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X