2013 (8) TMI 690

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..... the waiver of pre-deposit penalty imposed by the adjudicating authority on the appellant under the provisions of Section 112 of the Customs Act, 1962. 2. Ld. counsel would take us through the show cause notice and the order in original and more specifically to the findings recorded by the adjudicating authority as regards the appellants role. He would submit that the appellant has in his stateme .....

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..... 06 (197) ELT 386 and in the case of Jai Narayan Pharma 1995 (76) ELT 421, the coordinate bench of this Tribunal, held that no penalty can be imposed under Section 112 of the Customs Act, 1962. 3. Ld. D.R. on the other hand would point out that all the details regarding diversion of the goods and the sale of the imported material on which customs duty was foregone, has been evidenced and submit ap .....

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..... as received the payments through cheques. We find that in the absence of any role being attributed to the appellant which would make the goods liable for confiscation and also the non-grant of cross examination, prima facie, the decision of this Tribunal in the case of Ashwin S. Mehta (supra) will apply in this case. Accordingly, we find that the appellant has made out a strong prima facie case fo .....

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