2011 (1) TMI 209

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appeal stand filed within a period of two months of his release from jail – Delay condoned - .E/617, 418/10 - - - Dated:- 24-1-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Shri A.K. Singh, Adv. for the Assessee; Shri J.S. Negi, SDR for the Revenue. Per: Mrs. Archana Wadhwa: The delay in filing appeal by Shri Krishna Kumar Gupta is of 85 days. The impugned order was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amount shall be recovered jointly and severely from Shri Krishna Kumar Gupta and Shri Tejas Arvindbhai Desai. He has also imposed penalties of identical amounts equivalent to duty on both the applicants. 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 accorda .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X