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2014 (11) TMI 613 - CESTAT AHMEDABADWaiver of pre-deposit - Penalties imposed under Section 114(i) and Section 114 AA - allegation that all these appellants were engaged in aiding/abetting diversion of Muriate of Potash which was imported at concessional duty for use as fertilizer or manufacture of composite fertilizer - Held that:- Adjudicating authority in impugned order has recorded detailed findings as to the role played by each of the appellant. It is noticed that the role attributed to Shri Vijay Singh Gohil is in respect of procuring and providing the place for conversion of MOP into different packing and labelling thereof, providing logistic support for transportation of goods to the port. The adjudicating authority has attributed the role of signing the export document to the appellant Shri Chhaganlal Arun though being an employee of CHA has done so without proper authorization. As regards the role played by Shri Anupam Krishi, it is recorded that this appellant had knowingly sold MOP to individuals on invoices which were raised on individual farmers and authorised dealers. It is also recorded that M/s Ashoka Salt Refinery Industries had played a role of supplying and invoices for salt without any sale transactions which was utilised by the people for export of MOP under the guise of Feldspar Powder. role attributed to every appellant before us prima facie seems to be an activity which is performed for contravention of the provisions of Customs Act 1962. - Partial stay granted. As regards the application for the waiver of pre-deposit of the amount penalty imposed on M/s Ashoka Salt Refinery Industries, we find from the records that the said appellant had only issued one invoice of sale of salt to Ashok Agarwal. This solitary act of the appellant could not mean that he has any role to play in the export of MOP as Feldspar Powder. We are of the view that this appellant has made out a case for the waiver of the pre-deposit of the amounts as penalties imposed by the adjudicating authority. This application for waiver of pre-deposit of the amount of penalty involved is allowed and recovery thereof stayed till the disposal of this appeal. - Stay granted.
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