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TMI Blog2009 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... application not containing such plea. Tribunal denied opportunity to consider statement of account placed before High Court. Statement that petitioner having only one bank account, mere assertion without evidence. Tribunal order containing finding that petitioner knowingly and intentionally involved in illegal diversion of duty free material and fraudulent activity. Reasoning in impugned order on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s levied towards penalty would cause 'undue hardship' to the petitioner within the meaning of proviso to Section 129E of the Act. Reliance, in support of that submission, was placed by the learned counsel upon a copy of the statement of account maintained by the petitioner in the Oriental Bank of Commerce at Hisar. It was submitted by him that the said account is the only bank account being operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y whereof, has been enclosed with the writ petition as Annexure P-1, however, does not make even a suggestion, leave alone give any cogent reasons for the alleged undue hardship, which the petitioner would suffer, in case the making of pre-deposit was not waived. 3. Secondly because the statement of account, which the petitioner now wishes to press into service before us, was never made availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already dismissed C.W.P. No. 19769 of 2008 [2009 (246) E.L.T. 26 (P H)] filed by M/s. Singh Overseas and another, against the order challenged in the present writ petition, whereby the said party was directed to deposit a sum of Rs. 1 crore towards duty and a sum of Rs. 10 lacs towards penalty. 4. It was next argued by learned counsel for the petitioner that the petitioner had not been given a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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