JUDGMENT
Archana Wadhwa
1. The application is for dispensing with the condition of predeposit of penalty amount of Rs. 20,000/- (rupees twenty thousand) imposed upon the applicant appellant on the ground of his involvement with the smuggling of gold biscuits.
2. Shri Gulam Mostafa, ld.adv. for the appellant submits that Shri Sahu Mondal upon whom the penalty has been imposed is the same person which has been dealt by the adjudicating authority in the same of Md.Sohorab Hossain. The Deputy Commissioner, while exonerating Md. Sohorab Hossain has imposed penalty on Sahu Mondal. He submits that the said two names are of the same persons, which is the appellant. As such the said order of the authorities below is self-contradictory.
3. Shri A.K. Mondal, ld.JDR submits that the said plea that Md. Sohorab Hossain and Sahu Mondal are the names of the same person was never taken before the Deputy Commissioner inasmuch as no reply was filed before him. The appellant have taken was said plea for the first time in their appeal before Commissioner (Appeals). As such no verification could be conducted by the field authorities. Accordingly he prays that the stay petition should be rejected in toto.
4. After hearing both the sides on the above point I find that the appellant have not been able to make out a prima facie case in their favour inasmuch as rightly argued by the ld.JDR, the plea of Sohorab Hossain and Sahu Mondal being the one and the same person was taken for the first time in an appeal before the appellate authority. As such, keeping in view the above fact I direct the applicant to deposit an amount of Rs. 10,000/- (rupees ten thousand) within a period of four weeks from today. Subject to deposit of the above amount, the predeposit of balance amount of penalty is waived and its recovery stayed during the pendency of the appeal. Matter to come up for compliance and for final disposal of the appeal on 22.1.2002.
Dictated in the court.
