9911796707
TMI Blog2003 (7) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental representative. The appellants are absent and unrepresented despite notice. 2. The appeals are against imposition of penalty under Rule 173Q of Rs. 50,000/- on Riddhi Siddhi Processors (Appeal E/1114) and penalties of Rs. 25,000/- and Rs. 10,000/- on Jag Prakash Synthetics (Appeal E/1112) and Atul G. Gandhi (Appeal E/1113) respectively under Rule 209A. Penalties have been imposed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys that the decisions cited require reconsideration. 4. Even in a case where an assessee, after evading duty, subsequently, on his own voluntarily tenders duty, it can only be said that he may be entitled to leniency in the matter of penalty. I do not find anything in the' provisions of Section 11A or Rule 173Q or in any other provision of law which leads to the conclusion that in a situation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssors as penalty has already been imposed on the partnership firm. I therefore set aside the penalty imposed on him. As far as the other two appellants are concerned, having regard to the value of the goods on which duty evaded of Rs. 2,29,507/- I do not find penalty imposed on them is incommensurate with the offence. Their appeals are therefore dismissed. 6. Appeal E/1113 allowed. Appeals E/111 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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