2016 (12) TMI 658

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....dvocate for the appellant. Shri Arun Kumar, Deputy Commissioner(AR) for the respondent. ORDER issue in question relates to clearance of 2 obsolete auto coner machines from one M/s. Kumar Cotex Ltd. (hereinafter referred to as KCL). Permission had been taken from the Development Commissioner by KCL for clearance to DTA. These goods were purchased by the appellants. Depart....

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....CL. 3.    On the other hand, learned AR reiterated the correctness of the impugned order. 4. Heard both sides and gone through the facts. A reading of the impugned order will indicate that culpability for non-discharge of duty liability has been imposed on KCL only. No allegation has been put against the appellant to the effect that they have in any manner colluded....