2017 (2) TMI 45

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....ecisions)<br>Dated:- 20-1-2017<br>C/87- 91, 123, 124, 127/2007 - A/10307-10314/2017<br>Customs<br>Dr. D.M. Misra,&nbsp; Member (Judicial) And Shri Ashok K. Arya, Member (Technical) For the Appellant : Shri P M Dave, Advocate Shri A Paresh Dave, Advocate For the Respondent : Shri L Patra, Authorised Representative ORDER Per : Shri Ashok K Arya 1.0 The following appellants, 1....

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....udani and seven other appellants. The OIO inter alia also imposes equivalent penalty of Rs. 34,45,624/- on the appellant Shri Leelaram Arjandas Asudani and penalties of Rs. 5,00,000/- (Rupees five lac) each on other seven appellants. 2.0 The appellants have been represented by the Ld Advocates, Shri P M Dave and Shri A Paresh Dave, and the Revenue has been represented by Ld. AR, Shri L Patra. ....

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....mobile phones is taken as basis. 3.1 The appellants interalia rely on the following case laws : M/s Rimjhim Ispat Ltd vs CCE, Kanpur &nbsp;2013(293)ELT.124 (Tri.Del.) M/s Golden Tobacco Ltd vs CCE,Delhi &nbsp;2015(317)ELT.164 (Tri. Del.) 4.0 The Ld AR reiterated the findings given in the impugned order. 5.0 After careful examination of the facts on record, the submission....

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....2013 (293) E.L.T. 124 (Tri.-Del.) as also to the Hon ble Gujarat High Court decision dated 13-4-2011 in the case of Commissioner v. Mahesh Harlalka vide which the Tribunal s order setting aside the impugned order of the lower authorities confirming the demand jointly and severely, therefore set aside and the matter was remanded, stands upheld by High Court." 5.1 Further, the appellants have men....