2002 (5) TMI 114

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..... he appeals together. 2. Nobody has appeared on behalf of the appellants. Accordingly, I have heard Shri A.K. Mondal, ld. JDR for the Revenue and have gone through the impugned orders passed by the authorities below. 3. The challenge in the appeal is only of the imposition of personal penalties of varied amounts imposed upon the appellants who are Architects by profession. As per fa .....

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..... r. In the circumstances, their contention is that there was no mala fide on part of the appellants and imposition of personal penalties upon them is neither justified nor warranted. 4. On the other hand, I find that the Commissioner (Appeals) has admitted the grant of interim stay by the Hon'ble High Court of Madras but has observed that the appellants were out of jurisdiction of that High .....

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