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        CESTAT Mumbai: Duty Demand Order Set Aside, Emphasizes Singular Liability The Appellate Tribunal CESTAT, Mumbai set aside an order directing duty demand on two persons, emphasizing duty is leviable on 'a person' in singular ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            CESTAT Mumbai: Duty Demand Order Set Aside, Emphasizes Singular Liability

                            The Appellate Tribunal CESTAT, Mumbai set aside an order directing duty demand on two persons, emphasizing duty is leviable on "a person" in singular form. The appeal was allowed for re-determination of liability, with all issues left open.


                            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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