TMI Blog2013 (9) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... not available even at the time of investigations and could not be produced before the Bench. Waiver of pre deposit of penalty u/s 112(a) - Stay petition - the assessee had made out a case for waiver of pre-deposit of the amounts involved – court allowed the waiver of pre deposit - decided in favour of assessee. - Appeal No.C/10477-10486/2013 - - - Dated:- 4-4-2013 - Mr. M.V. Ravindran and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Arising out of Penalty u/s 112(a) of Customs Act, 1962 1 C/S/10424/13 C/COD/10556/13 C/10480/13 M/s Kandla Clearing Agency P.Ltd. OIO No. KDL/COMMR/28/2012-13, dt.24.09.12 Rs.5 lakhs 2 C/COD/10557/13 C/S/10425/13 C/10481/13 Shri Shantilal Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KDL/COMMR/29/2012-13, dt.25.09.12 Rs.1 Crore 8 C/COD/10563/13 C/S/10428/13 C/10484/13 Shri Shantilal Jain -do- Rs.1 Crore 9 - C/S/10429/13 C/10485/13 M/s Kandla Clearing Agency P.Ltd. OIO No. KDL/COMMR/37/2012-13, dt.07.11.12 Rs.1 Crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority that the forged/tampered licences were not available even at the time of investigations and hence could not be produced before the Bench. We find from the show cause notice and the earlier round of litigation that the entire case starts on the basis of clearance of consignments based on forged/tampered licence. If the same is not available for defence of the assessee or the person, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
