2017 (2) TMI 45

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....>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. Shri Leelaram Arjandas Asudani, 2. Shri Ashok R....

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....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. 3.0 Based on the appeal memoranda and the written submissions/ synopses, the Ld Advocates for the appellan....

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....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 submissions of both sides and the case laws cited, it appears that the Adjudicating Authority has not rightly imposed the duty liability severally and jointly ....

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....ch 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 mentioned that relevant documents were not provided by the Revenue for their defence. Therefore, principles of natural justice demand that the noticee appellants....