1996 (9) TMI 667

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....996 stating that it is not possible for him to attend the hearing at Delhi due to his old age and paucity of funds. He has prayed that his application for waiver of pre-deposit and the appeal be disposed of after considering the synopsis of his written submissions and the record of the case. 3. Shri Gadoo is present for the respondents. He has been heard. 4. The appellant has stressed one of the several points on which he has assailed the impugned order and in my opinion that point itself, which appears from a bare perusal of the impugned order, is sufficient to dispose of the appeal on merits. I, therefore, decided to waive the pre-deposit and proceeded to consider the appeal on merits. This order disposes of the appeal. 5. The appellan....

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....ade by Shri K.P. Desai, Dy. Director and not by Shri A.A. Shankar who had heard the case. 7. The facts as stated by the appellant in the written submissions cannot be disputed as the same have been reproduced in the impugned order itself. The appellant has disputed the receipt of show-cause notice in 1979 but in my opinion that is not relevant because, in any case, it is clear from the impugned order that no personal hearings were held after the receipt of the appellant's interim reply dated 9-8-1979 and before January 1994. No doubt the learned Adjudicating Officer has discussed in detail the points made by the appellant in his replies to the show-cause notices which have been repeated in the written submissions and filed by him except th....