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Judgment
The Court: We have gone through the impugned judgment and order of the learned Tribunal dated 17th October, 2011 by which the learned Tribunal dispensed with the requirement of pre-deposit after having prima facie found that there had been no case for confiscation. Mr. Maity, strenuously argued to get this appeal admitted contending that the aforesaid impugned judgment and order should not have been passed and the appeal should have been directed to be heard requiring the appellant before the Tribunal to make pre-deposit under the provision of law.
We are of the view that the learned Tribunal prima facie found that "there was no material to implicate or impute the appellant to the case, and in the absence of any culpatory statement recorded from him, we do not think that we would come to any other findings."
We are of the considered view that the power of this Court while admitting the appeal is not to make endeavour to record different fact findings even on prima facie.
Hence, this appeal is dismissed.
However, we direct the Tribunal that if the matter is not disposed of by this time, the same shall be disposed of in accordance with law within three months from the date of communication of this order without fail. Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.