TaxTMI 
TaxTMI 
1998 (7) TMI 349
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....rma, Member (T)]. - Arguing the stay petition for waiver of pre-deposit of penalty of Rs. 10 lakhs imposed on Shri Ramesh Wadhera, Shri Naveen Malhotra, ld. Counsel submits that the goods were intercepted from a truck; that one Joginder Singh who stated that he was the driver and other person Narender Pal Sharma, who stated to be the cleaner of the truck were found there; that the statement....
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.... was a total failure of justice; that the Department knew that the noticee was in Jail. That because of this fact sending notice of personal hearing at his residential address was of no consequence. The ld. Counsel submits that since there was no hearing granted to the person concerned and since in the statement recorded he had denied the allegations, pre-deposit of penalty may be waived. 2.&emsp....
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....an opportunity of personal hearing which he did not avail and the lower authorities have rightly imposed a penalty looking to the evidence and the value of the goods and prays that the applicant may be directed to deposit the entire amount of penalty. 3. We have heard the submissions of both sides. We find that the fact remains that the applicant was detained in Jail during the material peri....