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TMI Blog2014 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... ng thereof, providing logistic support for transportation of goods to the port. The adjudicating authority has attributed the role of signing the export document to the appellant Shri Chhaganlal Arun though being an employee of CHA has done so without proper authorization. As regards the role played by Shri Anupam Krishi, it is recorded that this appellant had knowingly sold MOP to individuals on invoices which were raised on individual farmers and authorised dealers. It is also recorded that M/s Ashoka Salt Refinery Industries had played a role of supplying and invoices for salt without any sale transactions which was utilised by the people for export of MOP under the guise of Feldspar Powder. role attributed to every appellant before us p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. Stay Petition No. Appellant Amount of Penalties under Sec. 114(i) Rs Amount of Penalties under Sec. 114(AA) Rs 1 C/S/13920/2013 Shri Vijay Singh Gohil 5,45,92,041/- 5,45,92,041/- 2 C/S/14095/2013 Shri Chhaganlal Arun 1,00,00,000/- 1,00,00,000/- 3 C/S/10485/2014 Shri Arupam Krishi 54,92,041/- 54,92,041/- 4 C/S/10637/2014 M/s Classic Freight Forwarders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of Shri Chaganlal Arun would submit that the appellant is an employee of CHA. It is his submission that though the role attributed by the appellant, adjudicating authority indicates that he had signed various documents without having authorization, that in itself would not mean that this appellant has to be penalised. It is his submission that appellant being employee of CHA was earning only ₹ 6000/- and had in good faith signing the documents relating to the export. He would submit that the appellant had not gained anything from the transactions of export of MOP as something else. 5. Shri Hardik Modh(Adv.) appearing on behalf of Shri Anupam Krishi would submit that he is a registered dealer of fertilizer under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice will be used. He would submit that penalty is imposed by the adjudicating authority are unwarranted and very excessive as they have not done or committed to do any act which would render the goods for export liable for confiscation. 8. Ld Dept Representative Shri Shivkumar appearing on behalf of the Revenue would take us through the findings recorded by the adjudicating authority in respect of all the appellants herein above. It is his submission that the appellants herein had colluded together to defend the legitimate farmers on their right to use good fertilizer in the farming. He would submit that the invoices which were produced for purchasing of fertilizer were used for export of MOP which is banned. He would then take us throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as utilised by the people for export of MOP under the guise of Feldspar Powder. 12. On perusal of our stay orders which were produced by the counsel, we were inclined to follow the said orders for ordering the pre-deposit for disposal of the stay petitions, however, on deeper analysis of the issue before us, with reference to the role played by individual persons, we find that the said impugned order need to be considered in depth with the evidences which have been relied upon to come to a final conclusion. In the stay order which was produced before us, we find that every role was analysed by us and considered while disposing the stay petitions. In this case we find that the role attributed to every appellant before us prima facie seems ..... X X X X Extracts X X X X X X X X Extracts X X X X
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