2015 (12) TMI 171

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onnivance of other co-noticees. We also find that Shri Mahesh Khemka already deposited 5,50,000/- and customs encashed the bank guarantee and appropriated for an amount of 29,61,884/- as clearly indicated at page-11 in para-10(p) of OIO. However, the adjudicating authority has not appropriated the said amount in the adjudication order. - As regards imposition of penalty, prima facie, we find all the four of the applicants have made out a case for waiver of penalty - Stay granted.
R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Mr S Raghu, Adv. Mr Mahesh Sheltar, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per R Periasami All the five stay applications are taken up together for disposal as thes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amount of duty will be ₹ 22,20,249/-. He submits that they have already paid an amount of ₹ 5,50,000/- vide TR6 challan and the department had encashed bank guarantee of ₹ 29,61,884/- at Kolkatta, which is recorded in OIO in page-11 in para-10(p) of the order and if the adjustment is allowed on the quantity of export already made, they have paid the full customs duty amount of ₹ 35,11,884/-. Regarding penalty he submits that they have requested the adjudicating authority for cross examination of Shri Ram Chandra Joshi and other co-noticees, which was not allowed. He also submits that the adjudicating authority has not considered the facts when the SCN was issued on 19.01.2001 that validity of licence was not expired. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dicated at page-11 in para-10(p) of OIO. However, the adjudicating authority has not appropriated the said amount in the adjudication order. Applicants also claimed for adjustment of export quantity of 7849 kgs., which was denied by the adjudicating authority and not considered their submissions in respect of submission of detailed documents before the adjudicating authority. We also examined the written submissions of Shri Ram Chandra Joshi, who is not present. 6. Taking into consideration of the amount of ₹ 35,11,884/- already paid by M/s. Silkfab Exports, the applicant has sufficiently deposited customs duty to grant waiver of pre-deposit of the balance dues is waived and its recovery stayed. As regards imposition of penalty, prim .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X