9911796707
TMI Blog1996 (12) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... lant in Appeal No. 94 of 1996. 2. Shri Pradeep Jain, the learned counsel for the appellants, submitted at the outset that the impugned order is ex facie bad in law as the appellants were not given an opportunity to defend themselves. One day before the date of hearing which was fixed for 13-9-1995, the Managing Partner of the firm sent an application through courier requesting for adjournment of the case for a month as he was suffering from viral infection. He also appended a copy of the Doctor s prescription in support of the application. However, apparently this application was not brought to the notice of the learned Adjudicating Officer and he proceeded to pass an ex parte order on 31-1-1996. He submitted that immediately on receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation been made with the RBI and the appellants authorised dealer, the department would have come across the entire correspondence made by the appellant with the RBI, the permission given by the RBI for the expenses to be incurred in connection with the legal action taken by the appellants-firm against the defaulting foreign buyers, the extension of time granted by the RBI, etc. 5. Dr. Shamsuddin, appearing for the respondents, submitted that the various steps taken by the appellants-firm as indicated in the letter of 11-3-1996 were not known to the adjudicating authority at the time when the impugned order was made. He submitted that the RBI had granted permission, according to him up to 1992 and that some amounts of export pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are required to pre-deposit the amount of penalties imposed on them. I, therefore, waive the requirement of pre-deposit in all the cases. 9. I feel it necessary to observe that for bringing home the charge of contravention of section 18(2) it is necessary for the department to prove- (i)that there is no extension of time or write off or any other indulgence given by the RBI to the person proceeded against, (ii)that, where there is no extension of time/write off/other indulgence of the RBI, it is open to the department to rely on the presumption contained in section 18(3), and (iii)that the presumption under section 18(3) can still be negatived by the evidence of reasonable steps having been taken towards realisation of the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
