9911796707
TMI Blog2001 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (in short 'the Commissioner') under the Customs Act, 1962 (in short 'the Act'), the demands raised are as follows : Show Cause Notice No. Penalty 202/9/89-Pt. II, dt. 21-9-1990 (M/s. Manoj Metals) Rs. 1,50,000/- on M/s. Manoj Metals and Rs. 15,00,000/- on Shri Rakesh Kumar Aggarwal 202/9/89-Pt. VIII, dt. 21-9-1990 (M/s. Jasoria Industries) Rs. 1,50,000/- on M/s. Jasoria Industries and Rs. 15,00,000/- on Shri Rakesh Kumar Aggarwal. 202/9/89-Pt. III, dt. 21-9-1990 (M/s. Aarkay Industries) Rs. 45,000/- on M/s. Aarkay Industries and Rs. 4,50,000/- on Shri Rakesh Kumar Aggarwal. 202/9/89-Pt. V, dt. 21-9-1990 (M/s. Aarkay Sales Corporation) Rs. 1,20,000/- on M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner that so-called admission cannot be acted upon because they were obtained under coercion and the factual position is to the contrary. Tribunal noticed that Department conducted investigation which revealed that the eight units in question, on whose behalf non-ferrous metals were procured by MMTC (canalizing agent), were located in residential areas of various villages and none of them had any water and electricity connections and the units had no manufacturing capacity. Though the petitioner disputed these conclusions by authorities, Tribunal thought that these matter can be looked into in greater detail during the hearing of the appeal. Stand of the petitioner was that in view of the orders passed by the Income-tax Settlem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directing to deposit Rs. 30 lakhs when considered in the background of factual aspect which lead to the adjudication. 5. While exercising the writ jurisdiction in a matter of this nature, the scope for interference is very limited. Unless the order is perverse, unreasonable and/or based on no material, there would be hardly any scope for interference. We find that the Tribunal has analysed the factual position keeping in view the legal principles applicable, in particular it referred to the petitioner's submission about the effect of the order passed by the Settlement Commission. That being the position, we are not inclined to interfere with the order passed by the Tribunal. However, since the period of deposit as fixed by Tribunal is ov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
