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TMI Blog2017 (11) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... , For the respondent ORDER The miscellaneous application is for waiver of predeposit to admit the appeal. The appellant was imposed with a penalty of Rs. 15 lakhs under Section 112 of the Customs Act, 1962, with reference to a proceeding initiated against M/s. HI Bright Apparels Pvt. Ltd., Chennai. The applicant was a Managing Director of that Company. The appeal filed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligence only on the part of the applicant. Hence he prayed for waiver of pre-deposit to admit the appeal. 3. Ld. AR for Revenue drew our attention to the findings in the original order. He made emphasis that the applicant are involved in actions which will render the goods for confiscation and cannot escape penal action under Section 112. 4. We have heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (not 100% EOU) for which no permission was taken as already discussed supra. His contention that he was not aware of rules and regulation in respect of 100% EOU and it happened due to carelessness of his employees cannot absolve him from his role. Shri Benjamin did not file any reply to the show cause notice and also to the intimations sent to him to attend personal hearing on 14.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase requires to be examined for details based on the submissions of both sides. As such, the balance of convenience and the interest of justice, we deem it fit to order per-deposit of Rs. 1.5 lakhs to be paid within four weeks. On payment of such amount, the appeal will be taken up for regular disposal. Compliance to be reported to the Registry on 13.10.2017. & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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