2016 (12) TMI 658

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..... Kumar, Deputy Commissioner(AR) for the respondent. ORDER issue in question relates to clearance of 2 obsolete auto coner machines from one M/s. Kumar Cotex Ltd. (hereinafter referred to as KCL). Permission had been taken from the Development Commissioner by KCL for clearance to DTA. These goods were purchased by the appellants. Department has taken the view that the goods have been so cleared .....

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..... the correctness of the impugned order. 4. Heard both sides and gone through the facts. A reading of the impugned order will indicate that culpability for non-discharge of duty liability has been imposed on KCL only. No allegation has been put against the appellant to the effect that they have in any manner colluded with KCL in the clearance of the said goods to DTA without discharging of approp .....

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