ASHOKA METAL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is aggrieved by an order dated 5th June, 2006 passed by the Customs, Excise and Service Tax Appellate Tribunal Principal Bench, New Delhi in Customs Appeal No. 350-357/05.

(2.) The Petitioner sought to import some goods on the basis of licenses which were either forged or bogus. Consequently, adjudication proceedings were initiated against the Petitioner and orders were passed directing the Petitioner to pay some duty as well as penalty.

(3.) Feeling aggrieved, the Petitioner filed an appeal before the Tribunal and along with the appeal an application for waiver of pre deposit of duty and penalty was filed. This application was taken up for consideration on 1st June, 2005 and the Tribunal noted in paragraph 3 of its order that the only contention of the Petitioner was that the demand was time barred. In paragraph 5 of the order, it is noted that the Petitioner did not dispute the fact that the advance licenses submitted for import of duty were bogus and the only contention urged was that the demand was time barred. On a consideration of the issues raised before the Tribunal, it was of the view that it would be appropriate if the Petitioner was required to deposit entire duty amount within a period of six months and if that were done, then the penalty would stand waived.