ORDER
Smt. Archana Wadhwa
1. The prayer in all the three applications is for dispensing with the condition of predeposit of personal penalty of Rs.10,00,000/- imposed on Shri S.K. Goenka and of Rs. 1,00,000/- on Smt. Prabhati Devi Goenka and of Rs. 25,000/- on Shri G.P. Singh under the provisions of Rule 209A of the Central Excise Rules, 1944.
2. After hearing both the sides, we find that the stay petition of the main appellants, M/s Tripty Drinks Pvt. Ltd. was disposed of by Order No.S-1506-1508/Cal/2000 dated 12.12.2000. It was noticed by the main appellants has already deposited an amount of Rs. 53 lakhs (appox.) out of the total duty demand of Rs. 74 lakhs (appox.) as confirmed by the Commissioner. As such, by taking all the said factors into account, the balance amount of duty and penalty imposed upon the appellants was dispensed with. Inasmuch as the penalties upon the present appellants are imposed under the provisions to Rule 209A and the main appellant has already deposited a portion of the confirmed demand of duty, we dispense with the condition of predeposit of penalties upon the present appellants.
Dictated and pronounced in the Open Court.