2013 (11) TMI 492

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..... can be done, only after going through the statements recorded by the authorities - the statements of these individuals are not annexed to the appeal memoranda - Since the issue requires more appreciation of facts – thus the applicant are directed to deposit an amount of Rupees Five Thousand as Pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay grante .....

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..... which duty liability was not discharged by an EOU. At the same time, we find that the adjudicating authority has not recorded any clear findings as to how the penalty needs to be imposed on all these three individuals/shop owners. The issue needs to be gone into detail whether as to penalty is liable to be imposed on these individuals. It can be done, only after going through the statements recor .....

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