TMI Blog2013 (6) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... as imposition of penalties upon the authorized signatories and transporter are concerned, it is observed that Commissioner (A) has given elaborate reasons for imposing penalties upon these appellants. Both the authorized signatories and transporter were aware of the clandestine activity being undertaken - An amount of 50% of penalty directed to be pre-deposited. - E/10657; 10658; 10659 & 10660/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of Rs.25,000/- has been imposed upon the appellant M/s. Hans Roadways. 3. Heard both sides on stay applications. 4. Learned Advocate Shri U. B. Kadu, appeared on behalf of the appellants and argued that Shri Vijay Sachdev is a partner of M/s. Nayasa Homeware, Daman. Penalties imposed upon M/s. Nayasa Homeware, have already been paid, therefore, no further penalties on the partner ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as follows: "5. A perusal of the impugned order of the Tribunal as a whole does not reveal that any specific role is attributed to the respondent who is one of the partners in the firm, and there is no adjudication to this effect in the said order. The Tribunal has relied upon the Division Bench decision in the case of Jaybee Industries vs. CCE, Gurgaon as reported in 2004 (168) ELT 316 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re concerned, it is observed that Commissioner (A) has given elaborate reasons for imposing penalties upon these appellants. Both the authorized signatories and transporter were aware of the clandestine activity being undertaken by M/s.Nayasa Homeware and therefore, prima-facie, appear to be liable for penalty. These appellants have, therefore, not made out a case for complete waiver of penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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