2008 (7) TMI 1117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eals are directed against common adjudication order No. ADJ/129/B/AD/AKL/99, dated 12-4-1999 passed by Assistant Director, Enforcement Directorate imposing total penalty of Rs. 2 lakhs each on the appellant firm and individual appellant in appeal Nos. 437/01 and 438/01 besides separate penalties imposed on co-noticees for the reason of failure to furnish evidentiary proof of utilization of foreign....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by way of penalty under section 50 and within forty-five days from the date on which the order is served on the person committing the contravention, prefer an appeal to the Appellate Board : ** ** ** Provided further that where the Appellate Board is of opinion that the deposit to be made will cause undue hardship to the appellant, it may, in its own discretion, dispense with such a d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the time of filing the appeal unless this Tribunal permits otherwise on the ground of undue hardship. 6. This Tribunal was lenient enough when permitting the appellant to make pre-deposit of the penalty amount. The appellant has failed to comply with the conditional judicial order dated 24-1-2008. The said order clearly spell out the consequence of non-compliance thereof. The appellant has n....