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2015 (5) TMI 952 - CESTAT CHENNAI

2015 (5) TMI 952 - CESTAT CHENNAI - TMI - Waiver of pre deposit - Penalty u/s 114A - imposition of penalty jointly and severally - Held that:- Appellant has not appeared before the Adjudicating authority or before the lower appellate authority inspite of personal hearing was granted by both the authorities below. Upon a perusal of the Order-in-Original, it was found that the Adjudicating authority demanded Customs duty and also confiscated the goods and imposed penalty on the importer M/s. Naray .....

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- Shri R. Periasami, Technical Member Shri Pradip Kumar Choudhary, Judicial Member For the Respondent: Ms. Indira Sisupal, AC (AR) Per R. Periasami: None appeared today on behalf of the appellant. However the learned Counsel for the appellant vide his letter dated 24.01.2015 informed that he could not participate in the stay proceedings and he mentioned that on behalf of the appellant, he had already filed written submissions along with vakalatnama on 24.10.2014. He also requessted that the stay .....

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that imposition of penalty jointly and severally is illegal and unsustainable in law. It is contended that the Order-in-Appeal passed without hearing the appellant by learned Commissioner (Appeals) is illegal, invalid and unsustainable. 2. Learned AR for Revenue Ms. Indira Sisupal reiterates the findings of the learned Commissioner. She submits that Shri Ram Gopal Kudal has made a conspiracy with Shri Shyam Bihani and obtained Advance licence fraudulently in the name of M/s. Narayan Impex and M .....

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