LAXMI EXPORTS, SHRI ASHOK KUMAR Vs. CC, ICD

JUDGEMENT

(1.) THESE appeals relate to a common issue, over -invoicing of exports in order to obtain higher drawback. They were heard together and are disposed of under this common order. Appeal No. C -355/2002 -A

(2.) WE have perused the records and considered the submissions made by both sides. The grievance made in this appeal of M/s. Laxmi Exports is against denial of drawback.

(3.) THE learned SDR has raised a preliminary objection about the maintainability of the appeal filed by M/s. Laxmi Exports. The ground taken is that the impugned order had imposed a penalty on Shri Deepak Kumar, Proprietor of M/s. Laxmi Exports and that appeal (C/357/02 -A) was dismissed vide Final Order No. 577 -578/2002 -A, dated 14.11.2002 for non -compliance with order directing pre -deposit of part of the penalty amount. It is the contention of the learned SDR that the present appeal C/355/2002 -A filed by M/s. Laxmi Exports is required to be dismissed in view of Final Order No. 577 -578/2002 -A, dated 14.11.2002. The learned SDR submits that since there is no distinction between a Proprietary firm and its Proprietor, the requirement for pre -deposit of penalty imposed on the Proprietor applies to the separate appeal filed by the Proprietary firm also. In this connection he has also pointed out that the impugned order itself specifically states that "no separate penalty is imposed on M/s. Laxmi Exports "since, it is a proprietary concern".