2013 (8) TMI 619

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..... J. Nagori, Addl.Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran: All these Stay Petition are filed for the waiver of pre-deposit of the amount of Customs duty confirmed by the lower authorities and penalties imposed on the appellants. We find from the records that appellant M/s Sun Pharmaceutical Industries Ltd. has been issued a show cause notice, demanding the Customs Duty as also Excise D .....

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..... themselves for disposal. 3. After hearing both sides and perusal of the records, we find that the outcome of the appeal filed by M/s Sun Pharmaceutical Industries Ltd. will have the bearing on the imposition of penalties on various other appellants before us. 4. As regards the impugned order passed by first appellate authority by not condoning the delay of 9 days, we are of the view, the first a .....

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..... cal Industries Ltd has a bearing on the appeals of other appellant's viz. M/s Heartwell Life Science and Shri Pankaj Mehta, their appeals also needs to be heard by the first appellate authority. Accordingly, the impugned orders in all these 4 appeals are set aside and the appeals are remanded back to first appellate authority to reconsider the issue afresh, after following the principles of natura .....

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