2016 (11) TMI 1376

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..... amount mandated (i.e. 7½ %) in respect of the basic duty drawback element (regardless of the penalty of like amount) is paid by each of the five entities. Likewise, if individual liabilities imposed by the adjudicating authority are appealed against vis-a-vis specific amounts indicated, ignoring the joint and several liability made generally (in the Order-in-Original) against such appellants, the .....

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..... uant to a Show Cause Notice dated 14.08.2013 alleging wrongful availment of duty drawback, learned counsel confined the claim to the question of appropriateness of the demands made twice over in the order and submitted that both as to the quantum as well as the principal underlying them, there would be grave difficulties in availing of appellate remedies before the Commissioner of Customs (Appeals .....

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..... e five entities. Likewise, if individual liabilities imposed by the adjudicating authority are appealed against vis-a-vis specific amounts indicated, ignoring the joint and several liability made generally (in the Order-in-Original) against such appellants, their appeals too shall be heard on the merits, subject to such pre-deposit. However, this clarification will not apply in the case of M/s. .....

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