2012 (2) TMI 588

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.... (Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Rule. Learned counsel Ms Yagnik waives service of rule for respondent Nos 2 and 3. Respondent No. 1Union of India is a formal party. The petitioner has challenged the order dated 8th November 2011 passed by the Commissioner (Appeals) by which the request of the petitioner for waiver of predeposit pending his appeal came to be disallowed. It was a com....

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.... the entire order of the Joint Commissioner was based on statements of witnesses who were not offered for cross-examination though asked for and alleged confessional statement which the petitioner had retracted. The petitioner also cited financial hardship. The commissioner while disposing of various applications filed by the petitioner and others, by his common impugned order did not waive any p....

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....confessional statement. The petitioner pointed out that he had retracted the statement on the very next day by filing affidavit before the notary on 14th August 2007. The authorities however, pointed out that such affidavit was produced before the customs authorities nearly three years later. The petitioner's case was that mere delay in producing such affidavit would not damage retraction beca....

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....able issues. Additionally the petitioner had also pressed financial hardship in service. Considering, the facts and circumstances of the case, the petitioner is allowed to deposit 25% of the penalty within a period of four weeks from today upon which the appeal shall be entertained by the Commissioner on merits. There shall be stay till disposal of such appeal. Before closing we may observe that ....