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2017 (6) TMI 1010 - CESTAT MUMBAIJoint and several basis demand - failure to fulfill export obligation - Exemption under N/N. 49/2000-Cus dated 27/04/2000 - the department has issued a show-cause notice alleging that the appellants have not fulfilled the export obligation inasmuch 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 - appeal allowed by way of remand.
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