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2001 (7) TMI 1334

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....pplication for waiver of pre-deposit penalty, the appellant has pleaded prima facie case in his favour and financial incapacity to deposit to pre-deposit the penalty The appellant has, inter alia, pleaded that he has not been given fair chance of personal hearing. Nor he has been given opportunity to cross examine Shri Indulal Soni. The appellant has further stated that a copy of statement of Indu....

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....ndulal Soni which on the face of it, do not suggest anything against the appellant. The appellant further stated that despite his specific request, he has not been given any opportunity to cross examine Shri Indulal Soni. He further stated that fact that statement of Shri Indulal Soni is not relied by the respondent, the appellant believes this is sufficient proof of his innocence in the case. ....