2013 (9) TMI 917

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....spondent. ORDER P.C. : Customs Appeal Nos. 34/2011 & 12/2011 are filed by Access Textiles and Deepak Jhunjhunwala respectively challenging the pre-deposit order passed by the CESTAT dated 29th July, 2010. 2. Customs Appeal Nos. 21/2011 & 32/2011 are filed by the Access Textiles and Deepak Jhunjhunwala respectively challenging the Final Order passed by the CESTAT on 29th October, 2010 whereby th....

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....it is clearly recorded that the proceedings initiated against the three entities and also their partners are based on same set of facts and evidence. Admittedly, in the appeals filed by Suresh Enterprises and its sole proprietor Shri Suresh Jhunjhunwala, and in the case of Shree Deepak Exports and its partners, the Tribunal by its order dated 9th April, 2010 [2010 (262) E.L.T. 264 (Tri.-Mumbai)] h....