Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (9) TMI 1091

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt amongst the Appellants, resulting into confusion and non-compliance with the said Order - Held that: - I direct Shri Dharmendra Kumar Jha to predeposit ₹ 30,000/- (Rupees thirty thousand) and 10% of the penalty imposed against each of the other Appellants, within a period of four weeks from today, and report compliance directly to the ld. Commissioner (Appeals) who, after recording the co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rs.3.00 lakh and ₹ 3.00 lakh 2) SHRI BIPLAB DAS Rs.10,000/- 3) SHRI ANIL KUMAR MISHRA Rs.10,000/- 4) SRI KAMTA PRASAD Rs.5,000/- 5) SRI BUDDHADEB BISWAS Rs.25,000/- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ad not pleaded waiver of predeposit of penalty before him. He further submits that the imposition of penalty both on the Applicant in the capacity as Proprietor and also on the Proprietorship Firm, M/s. Sukanya Traders, is illegal, as proprietorship firm and proprietor are one and the same. On the instructions of his clients, the ld. Advocate for the Applicants offers to make a predeposit of ͅ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y Order dated 28.04.14, no specific direction to any of the Appellants, was made, as to who would deposit the said amount amongst the Appellants, resulting into confusion and non-compliance with the said Order. The ld. Advocate now makes an offer to deposit ₹ 30,000/- in case of Appeal No.C/A/76166/2014 filed by Shri Dharmendra Kumar Jha, Proprietor of M/s. Sukanya Traders, and 10% of the pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... its that since the goods are lying in the custody of the Department and deteriorating, therefore, a direction may be given for early disposal of the matter. 7. The ld. AR for the Revenue has no objection. 8. In the result, the ld. Commissioner (Appeals) is hereby directed that as far as practicable, he would take up reasonable steps to dispose off the matter, preferably within a period of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates