TMI Blog2013 (10) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has not made out a prima facie case for waiver of entire amount of penalty. After considering the financial hardship as stated by the learned counsel, we direct the applicant to pre-deposit a further sum of Rs.50,000 within a period of eight weeks and report compliance on 6.9.2013. Upon such deposit, pre-deposit of the balance amount of penalty shall stand waived and recovery thereof stayed du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel submits that during the illness of the applicant s wife he engaged Shri Balamurugan as the driver of his car to transport his wife to the hospital. It is also submitted that the adjudicating authority proceeded on the basis that he had taken the earned leave for the purpose of smuggling. It is submitted that during the period he was engaged for treatment of his wife as evident from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore he should be directed to pre-deposit the entire amount of penalty. 6. After hearing both sides, we find that the case was made out mainly on the basis of the statement and it is noted that the applicant admitted his involvement in his statement during the investigation. Hence the applicant has not made out a prima facie case for waiver of entire amount of penalty. After considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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