https://www.taxtmi.com/caselaws?id=213145 Liability for CENVAT credit, interest and penalty could not be fastened jointly and severally on multiple persons without separate adjudication of each person's role and liability. The Tribunal found that the impugned orders were internally inconsistent because the unit was treated as non-existent and fictitious, yet penalty was imposed on it and recovery was directed collectively from the individuals. As liability had not been determined in an individualised manner, the orders were unsustainable. The orders were set aside and the matters were remanded for fresh decision with liability to be fixed separately on each person. en-us Tue, 14 Jun 2011 00:00:00 +0530 Thu, 19 Apr 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213145 Liability for CENVAT credit, interest and penalty could not be fastened jointly and severally on multiple persons without separate adjudication of each person's role and liability. The Tribunal found that the impugned orders were internally inconsistent because the unit was treated as non-existent and fictitious, yet penalty was imposed on it and recovery was directed collectively from the individuals. As liability had not been determined in an individualised manner, the orders were unsustainable. The orders were set aside and the matters were remanded for fresh decision with liability to be fixed separately on each person. Case-Laws Central Excise Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213145