https://www.taxtmi.com/caselaws?id=118006 A fiscal adjudication imposing duty or penalty must clearly identify the unit or persons against whom liability is fastened. Where the notice and adjudication order are framed broadly against multiple noticees, but the operative part does not specify whether the demand and penalties apply to one unit, both units, or individual partners, the order is too vague to sustain effective liability. The appellate authority must address such a foundational objection. In these circumstances, the demand and penalties cannot stand in their present form and the matter requires remand for a fresh, reasoned adjudication identifying the liable unit and persons. en-us Tue, 04 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 17:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118006 A fiscal adjudication imposing duty or penalty must clearly identify the unit or persons against whom liability is fastened. Where the notice and adjudication order are framed broadly against multiple noticees, but the operative part does not specify whether the demand and penalties apply to one unit, both units, or individual partners, the order is too vague to sustain effective liability. The appellate authority must address such a foundational objection. In these circumstances, the demand and penalties cannot stand in their present form and the matter requires remand for a fresh, reasoned adjudication identifying the liable unit and persons. Case-Laws Central Excise Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118006