TMI Blog1999 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... t on unpaid money equivalent of duty have fallen due. 2.The writ petitioner's departmental appeal to the Tribunal was delayed by 9 months and the Tribunal opined that the excuse that only one Director had fallen ill was too hollow to merit condonation. 3.Shri Mullick appearing for the Writ petitioner submits that the penalty imposed is too large and is an abuse of the discretion and power allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of the Supreme Court decision given in the case of Hindustan Steel - 1978 (2) E.L.T. (J 159) (S.C.), (A.I.R. 1970 Supreme Court pages 253) and a decision of the Andhra Pradesh High Court given in the case of G.Y. Yadav (A.I.R. 1974 Andhra Pradesh page 76), the writ court should interfere and relieve the writ petitioner of the liability to pay penalty of the exorbitant amount of Rs. 20 lac. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the departmental remedy brought about by the writ petitioners upon themselves by their own acts or negligence. 10.Shri Roy further submits that the adjudication arose out of non-export of Silk worth Rs. 2.37 crores which was brought into India with full exemption. The condition for exemption was export obligation. Although there is only one paragraph in the adjudication order that "It is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not deserve to be entertained on the basis of the sketchy and incomplete allegations. The application is rejected in limine. 14.The allegations in the petition are not admitted and the submissions are not conceded as Shri Roy wished to have it recorded on the part of his clients. 15.Parties and all others concerned to act on a xerox signed copy of this Dictated Order on the usual undertaki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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