JUDGMENT
Archana Wadhwa
1. Nobody has appeared on behalf of the appellant. Accordingly I have heard Shri A.K. Mondal, JDR for the Revenue and have gone through the impugned order.
2. Penalty of Rs. 5,000/- (rupees five thousand) has been imposed upon the appellant who is the owner of the truck which was found to carry Teak Wood. Penalty has been imposed upon the appellant by the Commissioner by observing that being owner of the truck, it is not possible to accept the stand that the truck was used without his knowledge. There is no evidence otherwise on record to show that the appellant was having knowledge of the use of the truck for transporting the said Teak Wood. In view of the foregoing I allow the stay petition and dispense with the condition of predeposit of penalty amount and stay its recovery. Appeal is listed for hearing on 14th December, 2001.
(Dictated & pronounced in Court)