2011 (1) TMI 1489

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..... . In all such earlier matters, appeals stand remanded with direction to original adjudicating authority to decide the liability of each individual separately. Matter remanded to Commissioner for de novo adjudication - appeal allowed by way of remand. - E/617 & 418/2010 - Final Order Nos. A/195-196/2011-WZB/AHD - Dated:- 24-1-2011 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Membe .....

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..... m jail, we condone the delay in filing the appeal and allow his COD application. 3. Vide his impugned order, the Commissioner has confirmed a demand of ₹ 96,35,588/- against Shri Krishna Kumar Gupta, Proprietor of M/s. Krishna Synthetics and has held that this amount shall be recovered jointly and severely from Shri Krishna Kumar Gupta and Shri Tejas Arvindbhai Desai. He has also imposed .....

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