9911796707
TMI Blog1996 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners preferred an appeal before the respondent No. 3. Since the order appealed against by the petitioners before respondent No. 3 included the levy of penalty against them, in the appeal preferred by them they made an application under Section 129E of the Customs Act, 1962 for dispensing with the requirement of pre-deposit of the penalty amount levied by the respondent No. 1. By an order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the opinion that the deposit of penalty levied would cause undue hardship to a person, it may dispense with such deposit on such conditions as it may deem fit to impose to safe-guard the interests of Revenue. By a mere cursory look at the proviso to Section 129E of the Act. I find that the power to dispense with the requirement of pre-deposit is a discretionary power vested in the Tribunal, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limited question involved was with regard to the deposit or the stay of deposit of the penalty amount. No part of this judgment shall be construed as any expression of opinion by this Court about the merits of the controversy between the parties before the Tribunal. 4. This petition is dismissed without any order of costs. 5. All parties concerned to act on a xeroxed signed copy of this dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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