TMI Blog1990 (4) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ovind Laskar, which has been registered as M. A. No. 72/90, and submits that the application for waiver of pre-deposit of penalty in terms of the impugned order filed by appellant Govind Laskar (Stay Petition No. 219/87 in Appeal No. C-307/87) is said to have been dismissed for default on 17-10-1988 and no intimation of the same has been received by the party. He also stated that since the connected appeal has been posted for final disposal, waiver of pre-deposit may be granted and the appeal relating to Govind Laskar (C-307/87) also may be taken up for disposal on merits. 3. The order of the Tribunal dismissing the petition of appellant Govind Laskar does not appear to have been communicated to him. The amount involved is also small. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, two more gunny bags in the jeep and all the bags were found to contain Indian made sarees. Since the authorities had reason to believe that the goods were sought to be illegally exported to Bangladesh in contravention of the provisions of the Act, they effected seizure of the same. Further, proceedings instituted eventually resulted in the present impugned order appealed against. 6. Shri T. Kar, learned Counsel for the appellants, at the outset, submitted that there is absolutely no evidence on record to establish or prove that the goods were attempted to be illegally exported to Bangladesh. The adjudicating authority has merely proceeded on the basis of surmises and conjectures. The appellant Manik Debnath and appellant Suresh Ch. Sil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of proof, particularly, when the proceedings are penal in nature. In the reasoning portion of the impugned order, the adjudicating authority has not set out the reasons at all to hold the findings against the appellants. As a matter of fact, the adjudicating authority himself in the impugned order has observed as under :- The important point is that these goods were destined for a place where the only demand was across the border in Bangladesh. This act does not conclusively prove their illegal export, their attempt to get rid of the textile by throwing them from the jeep does. 9. On consideration of the entire evidence on record I hold that the charge of illegal export has not been brought home by the evidence available on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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