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    <title>2013 (12) TMI 1233 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed duty against two entities jointly and severally, imposing penalties collectively on both manufacturing units. The High Court upheld the Tribunal&#039;s decision, emphasizing the need to segregate duty liability against different individuals. It clarified that joint demands and penalties are not permissible under the law. The Tribunal stressed that the issue was not about lifting the corporate veil but about clandestine removal against distinct manufacturing units. Precedents supported segregating duty liability individually, leading to the remand of the matter for separate liability determination for each individual.</description>
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    <pubDate>Mon, 25 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1233 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=241568</link>
      <description>The Tribunal confirmed duty against two entities jointly and severally, imposing penalties collectively on both manufacturing units. The High Court upheld the Tribunal&#039;s decision, emphasizing the need to segregate duty liability against different individuals. It clarified that joint demands and penalties are not permissible under the law. The Tribunal stressed that the issue was not about lifting the corporate veil but about clandestine removal against distinct manufacturing units. Precedents supported segregating duty liability individually, leading to the remand of the matter for separate liability determination for each individual.</description>
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      <pubDate>Mon, 25 Feb 2013 00:00:00 +0530</pubDate>
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