2013 (1) TMI 735

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l. Comm. (AR), for the Respondent. ORDER The appellant Gautam Pukhraj Bafna is in appeal along with an application for stay of impugned demands and an application for condonation of delay in filing the appeal. 2. Considering the reasons stated for causing delay of 21 days in filing the appeal are satisfactory, therefore, I condone the delay in filing the appeal. 3. As the iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orded, penalty on the appellant of Rs. 5 lakhs under Section 112(a) of the Customs Act, 1962 were imposed. Aggrieved from the said order, the appellant is before me. 5. The main contention of the appellant is that as the main parties against whom duty demand has been confirmed had approached to the Settlement Commission and Settlement Commission has granted them immunity, therefore as held....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he other co-noticees whose statements were relied in the impugned order was given to the appellant as specifically asked by the appellant. Therefore, impugned order is liable to be set aside. He also relied on the decision of Hon'ble High Court of Delhi in the case of J&K Cigarettes Ltd. - 2009 (242) E.L.T. 189 (Del.) = 2011 (22) S.T.R. 225 (Del.). 6. On the other hand, the argument advanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant on the basis of a statement recorded during the course of investigation and as well as on the basis of the statement of co-noticees. In this case, the appellant has specifically asked for cross-examination of some of the witnesses whose statements were relied upon by the adjudicating authority but cross-examination of some was not granted. Therefore, reliance made on the basis of co-noticees s....