JUDGMENT
Jyoti Balasundram, Member (J)
1. The Adjudicating Authority has confirmed the duty demand of Rs. 14,57,461/- on the ground that M/s. Aryan Overseas Ltd. imported tin plated sheets and mis-declared it as tin free sheets and also mis-declared the quantity of goods. He also imposed penalty of Rs. One Crore on the company and Rs. 60 lakhs on notice No. (2), the Director of the company.
2. The ld. counsel submits that copies of the relied upon documents were not made available to the appellants although the notice stated that if the notices wish to obtain the documents relied upon in the notice, they can do so with prior permission from the DRI. He submits that the notice suffers from basis infirmity because the show cause notice along with documents is required to be issued and in the absence of documents, the applicants could not make any submission and explain their case before the adjudicating authority.
3. The departmental representative pointed out that no attempt was made by the applicants to obtain copies of the documents and hence there is no ground for remand of the matter as prayed for by the appellant’s counsel.
4. We note that the question of waiver of pre-deposit of duty does not arise since the goods are in the custody of the department and have not been cleared by the applicants. We also note that deposit of Rs. 50 lakhs had been made during the investigation. Having regard to the deposit made as well as the fact that the interest of Revenue is secured by their having custody of the goods, we do not call for any further deposit and accordingly waive the penalties imposed upon both the applicants and stay recovery thereof pending these appeals.
(Dictated in Court)