TaxTMI 
TaxTMI 
Sir/ madam,
Unable to find the CESTAT Delhi order in appeal no 5236 of 1992 = 2001 (3) TMI 153 - CEGAT, COURT NO. I, NEW DELHI.
Pl help
Cestat Delhi order
20 Aug 2020 
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Joint liability confined: exoneration of co-party upheld with only penalty imposed, liability limited accordingly.
CESTAT Delhi order dated 27-28 October 2010 (nos. 751-754/2010) in G.T.C. Industries Ltd. addressed undervaluation and MRP, exonerated the company from joint liability and imposed only a penalty; that tribunal decision was confirmed by the Supreme Court on 27 August 2012 (reported 2012 (11) TMI 886). (AI Summary)
CESTAT Delhi order dated 27-28 October 2010 (nos. 751-754/2010) in G.T.C. Industries Ltd. addressed undervaluation and MRP, exonerated the company from joint liability and imposed only a penalty; that tribunal decision was confirmed by the Supreme Court on 27 August 2012 (reported 2012 (11) TMI 886). (AI Summary)