TaxTMI 
TaxTMI 
1999 (5) TMI 639
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....n Act, 1973 ('the Act'). Appeal No. 16 of 1999 is directed against the penalty of Rs. 5 lakhs imposed under the same order on the appellant Shambu Singh for aiding and abetting Sajjan Singh for the contravention committed by him. 2. The memoranda of these appeals are accompanied by applications for condonation of delay, stay of the impugned order and waiver from pre-deposit of the penalty amounts. The delay in filing these appeals is of 138 days. Since this Board is prohibited, in terms of the proviso to section 52(2) of the Act, to condone the delay where an appeal has been filed after the expiry of 90 days of the receipt of the impugned order, we decided to issue a notice stating the position and calling upon the appellants as to why the....
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....rency was not recovered and seized from the residential premises, viz., Room No. 27, 3rd floor, 151 Bazargate, Fort, Mumbai-1, and that he was merely called to witness the recovery of the packet which fell from one man who ran away and could not be intercepted. Shri Gadoo submitted that even while building up the story that he had gone to that premises merely to visit the family of Shambu Singh, the appellant has not stated as to where was he residing. On the other hand, the department had sent the show-cause notice as well as notices of personal hearing at the same address, namely, Room No. 27, 3rd floor, 151 Bazargate Street, Mumbai-1, and the appellant has never complained that he had not received any of those notices; in fact he had bee....
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....ress/Not known'. Shri Malang, in the course of the hearing before us, offered to furnish evidence, if permitted, to show that the premises Room No. 27, 3rd floor, 151 Bazargate Street, Fort, Mumbai, are different from premises No. 42, Bazargate Street, 3rd floor, Fort, Mumbai-1, where, according to Shri Malang, Sajjan Singh had been residing. Shri Malang stated that he had produced a certificate from Ambalal Dave, Doodhwala (Milkman) to say that Sajjan Singh had been working with him at the salary of Rs. 750 per month from 1-3-1995 to 1-7-1998 and thereafter at the salary of Rs. 1,000 per month and that after 31-1-1999, he had left for his village. In our opinion, this certificate, apart from not being an objective evidence of Sajjan Singh'....