2009 (5) TMI 20

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..... e of M/s. Parker Industries - It is seen that in the SCN, there was no reference to the alleged infraction of M/s. Parker Industries, the transferor of the license in question - judgments of the CESTAT and the High Court that demand is barred by limitation, do not suffer from any infirmity to warrant interference
Dr. ARIJIT PASAYAT and Dr. MUKUNDAKAM SHARMA, JJ. JUDGMENT [Judgment per Arijit .....

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..... sioner of Customs, Amritsar confirmed the demand along with interest and penalty. Same was held to be jointly payable by the original license holder and licensee. It was held that goods were liable in confiscation under Section 111 of the Act. The Tribunal allowed the appeal by respondent holding the demand to be barred by limitation. The High Court upheld the view. 3. In this appeal challenge i .....

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