TMI Blog2013 (11) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... l - The dispute of penalty on the appellant needs to be gone into deep - the main appellant needs to be put to some condition to hear and dispose the appeals – Appellant is directed to deposit an amount of Rupees Fifty Thousands as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No. E/11392, 11392/2013 - - - Dated:- 20-6-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the judgment of Hon'ble High Court of Delhi in the case of Vee Kay Enterprises Vs CCE 2011 (266) ELT 436 (P H), can be invoked even prior coming into statute, while the Hon'ble High Court of Bombay in the case of Ramesh Kumar (unreported judgment) is holding other way. This issue needs deeper consideration and can be done only at the time of final disposal of appeals. I find strong force in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment was delivered by the Hon'ble Apex Court in the case of violation of erstwhile Foreign Exchange Regulation Act (now Foreign Exchange Management Act). The provisions of imposition of penalty under such act and the Central Excise Act are, prima facie, not pari materia. 6. In my view, the dispute of penalty on the main firm M/s Silver Line Metals, needs to be gone into deep. I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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