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TMI Blog1997 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, for the Appellant. Shri P.K. Jain, SDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - Shri G.K. Rana, learned Advocate at the outset questioned the jurisdiction in passing the Stay Order in Stay Petitions No. C/S/983-984/96-NB. He submits that in this case the gold was confiscated absolutely and the value of the gold biscuits was more than Rs. 2 lakh and, therefore, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. With the consent of both the sides stay petitions were heard. 4. Arguing the stay petitions, Shri G.K. Rana, learned Advocate submits that all the documents regarding legal procurement of the gold biscuits were produced by the applicants. He submits that the lower authorities did not examine the documents in their perspective and held against the applicants. He submits that the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants will create no financial hardship to the applicants. He, therefore, prays that the applicants may be directed to deposit the entire amount of penalty. 6. Heard the submissions of both sides. On careful consideration of the submissions made, we find that the applicants are wage earners only. There is no evidence placed before us that they have got sources of income. In these circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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