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TMI Blog2017 (6) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... as the car imported under EPCG was not used for earning foreign exchange, no log book was maintained - Held that: - This Tribunal has consistently held in various judgements that any demand of duty cannot be confirmed against various persons on jointly and severally basis - the matter needs to be remanded to the original adjudicating authority to decide against whom the demand can be made - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as the car imported under EPCG was not used for earning foreign exchange, no log book was maintained. The earning of hotel from room rent, food charges was shown as export obligation . They have not shown a single transaction where they had rendered the services by the use of imported car for earning convertible foreign exchange. The car was registered under private category with RT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... severally in terms of various judgements. He placed reliance on the decision of this Tribunal in the case of Krishna Kumar Gupta - 2016 (338) ELT 432 (Tri-Ahmed) , which has been upheld by the Hon ble High Court as reported in the case of Tejas Arvindbhai Desai - 2016 (338) ELT A140 (Guj) . He further submits that in the present case the EODC certificate was issued by the DGFT and bond and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand jointly and severally against Hotel Bissau Palace, Shri Sanjay Singh and Shri Dilip Singh Rathore. This Tribunal has consistently held in various judgements that any demand of duty cannot be confirmed against various persons on jointly and severally basis. The judgements relied upon by the learned Counsel in the case of Krishna Kumar Gupta (supra) is directly on the issue that dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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