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TMI Blog2022 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... mmediately sanction and release the amount of 20% of the value of the recovery of duties and penalties, as Reward to the petitioners. (B) Be pleased to quash and set aside the order in original dated 23.10.2020 qua the petitioner no.1. (C) Be pleased to stay the operation, implementation and any recovery qua the impugned order in original. (D) Be pleased to pending the issuance of notice and further proceedings of the present petition grant ex-parte ad interim relief in terms of prayer B above. (E) Any other incidental relief's deemed fit and proper may also kindly be granted. 2. It is the case of the writ-applicant no.1 that it is upon the information furnished by him to the Department that the entire evasion of duty came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Vamaj, Kadi under sub-rule 1 of Rule 26 of Central Excise Rules, 2002. (v) I impose a penalty of Rs. 40,00,000/- [Rs.Fourty Lakhs only] on Shri Chandrakant Devilal Sharma, Transport of Goods manufactured by M/s. Bhairav Rolling Mills Pvt. Ltd., Vamaj, Kadi under sub-rule 1 of Rule 26 of Central Excise Rules, 2002. (vi) I impose a penalty of Rs. 25,00,000/- [Rs.Twenty Five Lakhs Only] on M/s. Bikaner Agrico, B-505, 5th Floor, Nirman Complex, Opp. Havmor Restaurant, Navrangpura, Ahmedabad under subrule 1 of Rule 26 of Central Excise Rules, 2002. (vii) I impose a penalty of Rs. 25,00,000/- [Rs.Twenty Five Lakhs Only] on M/s. Narmada Iron & Associates Pvt. Ltd., A-802, Nirman Complex, Opp. Havmor Restaurant, Navrangpura, Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o good ground or reason for the Commissioner to fasten any liability on his client because it is his clients who furnished the necessary information on the strength of which the entire evasion came to the notice of the Department. 5. We take notice of the fact that the impugned order passed by the Commissioner, CGST & CEX, Gandhinagar is an appeal-able order under Section-107 of the C.G.S.T. Act. As a statutory remedy of appeal is available to the writ-applicants, we should not entertain this writ-application. 6. It appears that the present writ-application has been filed only with a view to overcome the 10% of the pre-deposit. According to Mr. Dave, his client is an ordinary man and would not be in a position to even deposit Rs. 4,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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