2013 (3) TMI 256

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..... gainst each individual. Thus the requirement of pre-deposit of impugned demands waived and the matter remanded back to the adjudicating authority for determination of individual demand and thereafter penalty accordingly. - E/178/2012-Mum. & E/179/2012-Mum., E/05/2012-Mum. To E/07/2012-Mum. And E/09/2012 to E/11/2012-Mum. And E/42/2012-Mum., E/43/2012-Mum., E/1813/2011-Mum., E/1828/2011-Mum. .....

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..... R. Kapadia, (iii) Shri Nikunj Kapadia, (iv) Shri Batra International, (v) M/s. Laxmi Exports, (vi) M/s. Sameer Exports, (vii) Shri Kashyap Chokhawala, (viii) Shri Nilay Chokhawala, (ix) M/s. Lorial fashion Pvt. Ltd. (x) Shri Arun P. Gandhi, (xi) Shri Hitesh Natvarlal Shaha, (xii) Shri Bajarang Agarwal, (xiii) Shri Harish Pherwani, (xiiii) Shri Gopal Prasad jointly along wi .....

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..... rder of this Tribunal. Therefore following the decision in the case of Mahesh Harlalka of Hon'ble Gujarat High Court, we take up the appeals as well as stay applications together for final disposal. As held by the Hon'ble Gujarat High Court that recovery of duty cannot be held jointly and individual duty liability is to be segregated separately against each individual. 5. In these circumstances, .....

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