2015 (10) TMI 835

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..... penalty confirmed on him as per Section 129E(iii) of the Customs Act, 1962. Registry issued a show cause notice to the appellant. 2. Learned advocate for the appellant submitted that from a common investigation, two show cause notices were issued, one to Madhura Industrial Textiles and another to Can Pack India Pvt. Ltd. The present appellant was, however, a common noticee in both the show cause .....

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..... er-in-original, a penalty of Rs. 10,80,671/- is imposed. Whatever amount was deposited has been appropriated by the adjudicating authority in another case and, therefore, nothing is left for the present case. Further, during investigation it is not as if the appellant has deposited particular sum for the present show cause notice. In view of these facts, the appellant has not met the requirement o .....

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..... his section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014." I find that as far as the present appeal is concerned, the order-in-original does not indicate that any amount is appropriated against the present appeal. This fact is not disputed by the learned counsel for the appellant. Whatever a .....

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