TMI Blog2009 (11) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... h enquiry was made and gone into. The petitioner herein has also not filed any affidavit stating and giving details of the estate left behind by late Mr. Bharat Thacker, what has happened to the said estate and who has inherited the same. In case late Mr. Bharat Thacker has left behind any estate, learned Appellate Tribunal is competent to pass an appropriate order to protect interest of the respondent department, even if the same is in possession/control of a third party, other than the petitioner herein. The petitioner cannot obviously object or protest against any such order, for she is not adversely affected and has not inherited the estate. Inheritance is subject to the first charge of the respondent. In these circumstances, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord in the two appeals, as a legal representative of late Mr. Bharat Thacker. The petitioner is wife of late Mr. Bharat Thacker. The said applications it is stated have been allowed. 4. By the impugned order dated 8-2-2007, learned Tribunal has asked the petitioner to deposit Rs. 1,00,000.00 as against the penalty of Rs. 5,00,000.00 imposed on Mr. Bharat Thacker. In the first appeal filed against the adjudication order on the basis of the show-cause notices issued to Mr. Hansraj Thacker, full dispensation has been granted. I am not concerned with the said appeal and the dispensation granted. 5. Counsel for the petitioner has drawn my attention to the application filed by the petitioner hereinbefore the Appellate Tribunal for Foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehind any estate, learned Appellate Tribunal is competent to pass an appropriate order to protect interest of the respondent department, even if the same is in possession/control of a third party, other than the petitioner herein. The petitioner cannot obviously object or protest against any such order, for she is not adversely affected and has not inherited the estate. Inheritance is subject to the first charge of the respondent. 8. In these circumstances, the impugned order dated 8-2-2007, to the extent it relates to appeal No. 37/2000 is set aside and the matter is remanded back for fresh adjudication on the application for waiver of pre-deposit. The petitioner herein will file an affidavit stating on oath the estate left behind by l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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