2011 (1) TMI 209

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....rs. Archana Wadhwa:   The delay in filing appeal by Shri Krishna Kumar Gupta is of 85 days. The impugned order was passed by the Commissioner on 30.10.09 and the present appeal stand filed by the said appellant on 27.04.10. In the COD application, it stand submitted by the appellant that he was arrested by Sales Tax authority in connection with sales tax case on 4.9.09 and was in jail upto....

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....er of precedent decisions, has held that such confirmation of demand jointly and severely on various assessees/appellants, is not in accordance with law. Reference in this regard is made to one such decision in the case of M/s Saikrupa Dyeing & Printing Mills Pvt. Ltd, being Order No.A/1282/WZB/AHD/ 2009, dt.23.6.09. In all such earlier matters, appeals stand remanded with direction to original ad....