2007 (9) TMI 160

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of penalty imposed on the applicant (appellant) under Section 114A of the Customs Act. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeal. 2. In the impugned order, learned Commissioner of Customs demanded duty of Rs.58,07,183/- from M/s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the duty/interest. This legal position was recognized by this Tribunal as early as in the year 2000 in the case of Nippon Audiotronics Ltd. Vs. Commissioner of Customs, New Delhi - 2000 (120) ELT 736 (Tribunal) cited by learned counsel today. Learned SDR has made an endeavour to show that the Managing Director was personally responsible for the misdeeds of the company. We note that this aspect, ev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X