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of <h1>CESTAT Mumbai: Duty Demand Order Set Aside, Emphasizes Singular Liability</h1> <h3>FAMOUS TEXTILE Versus COMMISSIONER OF CENTRAL EXCISE, RAJKOT</h3> The Appellate Tribunal CESTAT, Mumbai set aside an order directing duty demand on two persons, emphasizing duty is leviable on 'a person' in singular ... Duty liability - Joint liability The Appellate Tribunal CESTAT, Mumbai set aside an order where duty demand was directed on two persons without specific charges, stating duty is leviable on 'a person' in singular form. The appeal was allowed as remand for re-determination of liability, with all issues kept open.
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