2005 (9) TMI 490

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..... appellants. However, they sent a Fax Message dated 12-8-05 and a letter received on 16-8-05 requesting to decide their appeal on merits on the basis of materials available on record. 2. Heard Shri A. Raha, ld. SDR for the respondents who supports the impugned order. He also submits that the appellant has not fulfilled the statutory requirements of the provisions of law and therefore, they ha .....

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..... Rule 14, failed to exports or to furnish proof of such export to the satisfaction of Commissioner ...... he shall also be liable to a penalty, subject to a maximum of two thousand rupees". While the provision of penalty was in vogue, and the respondent failed to comply with the provision of the said rule, penalty is warranted. Further, the lower authority has erred in not imposing penalty while t .....

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