2011 (1) TMI 1489

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....t. Shri J.S. Negi, SDR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The delay in filing appeal by Shri Krishna Kumar Gupta is of 85 days. The impugned order was passed by the Commissioner on 30-10-2009 and the present appeal stand filed by the said appellant on 27-4-2010. In the COD application, it stand submitted by the appellant that he was arrested by Sales Tax auth....

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....licants. 4. At this stage, we find that the Tribunal in number 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, dated 23-6-2009. In all s....