9911796707
TMI Blog2009 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... J. (Oral)]. - In this writ petition the petitioner has questioned the correctness of an order dated 18-9-2008 [2009 (238) E.L.T. 159 (Tri.-Del.)] passed by The Customs, Excise and Service Tax Appellate Tribunal, New Delhi, whereby an application for waiver of pre-deposit and grant of stay in terms of Section 129E of the Customs Act, 1962 (for short 'the Act') has been dismissed. 2. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons. Firstly because in terms of provisio to Section 129E of the Act pre-deposit of duty and interest demanded or penalty levied could be waived or reduced by the Commissioner (Appeals) or the Appellate Tribunal on satisfactory proof of any such deposit causing undue hardship to the petitioner. It was, therefore, necessary for the petitioner to plead undue hardship in the application, seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial health or resources of the petitioner. Superadded to all this is the fact that the Tribunal has recorded a clear finding to the effect that the petitioner had knowingly and intentionally involved himself in illegal diversion of duty free materials imported by M/s. Singh Overseas and in exporting sub-standard items towards meeting the export obligations. The Tribunal has come to the conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mations were, in fact, dispatched from the office of the adjudicating authority. The claim of the learned advocate that on earlier occasions the communications have been personally served on the appellant and the personal hearing intimations were not served personally may not deserve to be accepted. Intimations have been sent as provided for in the law. Taking totality of the circumstances, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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