TaxTMI 
TaxTMI 
2001 (6) TMI 843
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....ead of Delhi for the reasons that the present cases are small ones and the appellants being poor, are unable to take burden of extra cost of attending appeal at New Delhi. 3. It is noted that these appeals were taken up for hearing out of turn at the request of the appellants' counsel vide his telegram dated 14-5-2001 pressing for urgent hearing in view of the pending criminal proceedings against the appellants wherein the court refused to stay the proceedings in the absence of any order of this Tribunal staying the operation of the impugned order. This telegram was followed by a letter sent by the appellants' counsel dated 15-5-2001, requesting this Tribunal to pass necessary orders in the matter immediately. 4. Dr. Shamusuddin, on behal....
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....e directed towards augmentation and conservation of foreign exchange. Where express provisions of the Act are contravened by the appellants, it will not be of much help to them to say that they contravened such provisions of the Act without any bad intention. Once the appellant firm admitted the contravention, it cannot escape the consequences provided in the Act for such a contravention. Accordingly the legality of the impugned order imposing penalty on the appellant firm, is not open to question. Nonetheless, the fact remains that the appellants have fully co-operated with the department, which averment has not been controverted by the respondents. The appellants have volunteered all the information available with them. There is a force i....
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.... as may be specified therein. Sub-section (2) of section 15 further provides that where payment is required to be made under sub-section (1) in any foreign currency, the person to whom such payment is made shall receive the payment only in such foreign currency. In exercise of its power under section 15, the Central Government have issued notification No. F. 1/64/EC/80 dated 20-8-1981, directing that every foreign national, who is on a visit to India shall make payment to a hotel where he stays, in any of the foreign currencies mentioned in the schedule to that notification. The notification further provided that a foreign national who is on a visit to India may make payment to a hotel where he stays, in Indian rupees if such payment in Ind....
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....circumstances of the case, the amount of penalty on the appellant firm is reduced by 50 per cent i.e., from Rs. 50,000 to Rs. 25,000. 8. As regards the appellant manager in appeal No. 269/91, a penalty of Rs. 10,000 have been imposed upon him under section 15(2) read with section 68(2) of the Act. On a careful perusal of the order appealed against, his case does not appear to fall under section 68(2). In para 13 of the impugned order it was been observed by the learned adjudicating authority that 'it is clear that Shri R.A. Mahida, Manager of the noticee hotel Sangam Guest House cannot escape his share of the blame for this contravention because it was obviously with his knowledge and consent'. With due respect to the learned adjudicating ....