https://www.taxtmi.com/caselaws?id=204596 The Tribunal set aside the decision confirming demand and imposing penalties jointly and severely on two individuals in a case where a rebate granted to a company was deemed erroneous. The Tribunal emphasized the necessity of individually assessing liability in cases involving multiple parties, directing the Commissioner to determine responsibilities against each individual separately. The appeal was allowed by way of remand, highlighting the importance of proper evaluation before imposing joint and several liabilities. en-us Thu, 12 May 2011 00:00:00 +0530 Wed, 08 Jun 2011 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204596 The Tribunal set aside the decision confirming demand and imposing penalties jointly and severely on two individuals in a case where a rebate granted to a company was deemed erroneous. The Tribunal emphasized the necessity of individually assessing liability in cases involving multiple parties, directing the Commissioner to determine responsibilities against each individual separately. The appeal was allowed by way of remand, highlighting the importance of proper evaluation before imposing joint and several liabilities. Case-Laws Central Excise Thu, 12 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204596