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2001 (11) TMI 331

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..... spondent. [Order]. Aggrieved by the notice dated 25-11-1994 issued the first respondent calling upon the petitioner to a sum of Rs. 35,000/- towards the penalty amount, due, petitioner has filed the above writ petition to quash the same and issue direction to the respondents 1 to 4 to forbear from taking all further proceedings for the recovery of the penalty of Rs. 35,000/- imposed by t .....

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..... ding disposal of the appeal. Now the grievance of the petitioner is that in the absence of any order being passed in the petition filed for dispensing with the payment of personal penalty and in view of the fact that the appeal filed by him is pending before the fifth respondent, the impugned recovery notice issued by the first respondent cannot be sustained. 3. The claim of the petitioner is li .....

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..... amount. He has also relied upon the decision of Janarthanam, J. in the case of K.M. Mohamed Yousuf Sulaikha Ummal v. Asst. Director [1991 (56) E.L.T. 324 (Madras)], wherein the learned Judge had an occasion to consider a similar claim. It was contended before the learned Judge in as much as the appeal had been entertained by the Board, it is to be inferred by way of implication that the pre-requis .....

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..... he penalty amount had been dispensed with and the appeal had been taken on file and if at all, in the circumstances it would indicate that a number had been assigned to the appeal for the purpose of conveniently referring the same in future correspondence. 13. In the absence of any order dispensing with the deposit of the penalty amount by the Board, the contravention amounting to an offence u .....

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