2003 (10) TMI 1

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..... ppellants contention that he was not a tour operator
[Order]. - Appeal taken up for disposal after waiving deposit. The Commissioner (Appeals) has dismissed the appeal filed before him for failure to deposit a sum of Rs. 1.50 lakhs out of the penalty of Rs. 2.19 lakhs imposed on the appellant. 2. The notice issued to the appellant alleged that he has not applied for registration as a tour ope .....

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..... o holds a tourist permit granted under the rule made under Motor Vehicle Act, 1988." There is not a word in the order of the adjudicating authority to indicate that the appellant hold a tourist permit. The Commissioner (Appeals) does not appear to have taken these aspects into consideration while ordering deposit. Prima facie therefore I do not find a case for any deposit by the applicant. Accordi .....

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