https://www.taxtmi.com/caselaws?id=116079 The appeals were allowed by way of remand as the Tribunal found that the Commissioner (Appeals) erred in not specifying duty and penalty amounts for each individual appellant, contrary to Section 11A(2) of the Central Excise Act. The case emphasized the necessity of accurately determining and bifurcating duty and penalty for each assessee, ensuring procedural fairness and adherence to legal requirements. The matter was remanded to the Adjudicating Authority for a fresh determination with proper individual bifurcation, highlighting the importance of due process and natural justice in adjudication proceedings. en-us Thu, 11 Nov 2004 00:00:00 +0530 Thu, 07 Jun 2012 10:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116079 The appeals were allowed by way of remand as the Tribunal found that the Commissioner (Appeals) erred in not specifying duty and penalty amounts for each individual appellant, contrary to Section 11A(2) of the Central Excise Act. The case emphasized the necessity of accurately determining and bifurcating duty and penalty for each assessee, ensuring procedural fairness and adherence to legal requirements. The matter was remanded to the Adjudicating Authority for a fresh determination with proper individual bifurcation, highlighting the importance of due process and natural justice in adjudication proceedings. Case-Laws Central Excise Thu, 11 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116079